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.

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

Applies to England, Scotland and Wales

Documents

Temporary zero rate of VAT in Great Britain for domestic electricity

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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.

Published 8 September 2026