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HMRC Publishes Brief on Temporary Zero VAT for Domestic Electricity in Great Britain

  • HMRC has published a policy paper and Revenue and Customs Brief 10 confirming a temporary zero rate of VAT for qualifying domestic electricity supplies in Great Britain.
  • The zero rate will apply from 1 October 2026 to 31 March 2027.
  • The measure applies to qualifying supplies of electricity in England, Wales and Scotland.

Source: claritaxnews.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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