Policy paper: Temporary zero rate of VAT for domestic electricity in Great Britain

Policy paper

Temporary zero rate of VAT for domestic electricity in Great Britain

This tax information and impact note is about a temporary zero rate of VAT for qualifying supplies of electricity in Great Britain.

Applies to England, Scotland and Wales

This measure introduces a temporary zero rate of VAT for qualifying supplies of domestic electricity in Great Britain, for the period 1 October 2026 to 31 March 2027.

The rate will remain 5% on all other types of domestic fuel UK-wide.

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Original source Policy paper: Temporary zero rate of VAT for domestic electricity in Great Britain

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