Policy paper: Revenue and Customs Brief 10 (2026): Temporary zero rate of VAT for domestic electricity in Great Britain

Policy paper

Revenue and Customs Brief 10 (2026): Temporary zero rate of VAT for domestic electricity in Great Britain

This brief provides an update on the temporary zero rate of VAT for qualifying supplies of electricity in Great Britain (England, Wales and Scotland).

This brief explains:

  • that the temporary zero rate of VAT will apply from 1 October 2026 to 31 March 2027 for qualifying supplies of electricity in Great Britain (England, Wales and Scotland)
  • which supplies of electricity qualify for 0% VAT
  • that Northern Ireland remains liable to VAT at the reduced rate of 5%

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Original source Policy paper: Revenue and Customs Brief 10 (2026): Temporary zero rate of VAT for domestic electricity in Great Britain

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