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
Documents
Details
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.
Updates to this page
Published 8 September 2026