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).

• From: HM Revenue & Customs
• Published: 8 September 2026

Documents

Temporary zero rate of VAT for domestic electricity in Great Britain

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Details

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
• how the temporary zero rate may affect billing and VAT accounting
• that Northern Ireland remains liable to VAT at the reduced rate of 5%

Published 8 September 2026