Temporary reduction of VAT rate for certain supplies of electricity

A temporary reduction of the rate of value added tax on electricity supplied to “vulnerable consumers” and to certain households

The VAT rate on electricity supplied to vulnerable consumers is temporarily reduced to 5% (from 19%) for a six-month period beginning 1 November 2021 and the corresponding VAT rate for other households is reduced to 9% for a three-month period beginning 1 November 2021.

Source: KPMG

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