Policy paper: Revenue and Customs Brief 10 (2026): Temporary zero rate of VAT for domestic electricity in Great Britain.
A temporary zero rate of VAT will apply to qualifying supplies of domestic electricity in England, Wales and Scotland from 1 October 2026 to 31 March 2027. This change affects businesses providing these supplies and outlines how to manage billing and VAT accounting during this period. Electricity supplies in Northern Ireland remain subject to the reduced VAT rate of 5%.
Source: https://www.gov.uk/government/publications/revenue-and-customs-brief-10-2026-temporary-zero-rate-of-vat-for-domestic-electricity-in-great-britain. Summarised automatically from the official source — general information, not advice.