HMRC details temporary zero VAT plan for domestic electricity in Great Britain
The 8 September tax note sets out a 0% rate for qualifying electricity supplies during 1 October 2026–31 March 2027.
Source review period: 2026-09-08
Published: · Updated:
The source does not state the event date; the period shown is the source review period.
HMRC’s tax note dated 8 September 2026 details a temporary 0% VAT measure for qualifying domestic electricity supplies in England, Scotland and Wales. The stated operative period is 1 October 2026 to 31 March 2027; the source is a policy document published before implementation.
The 5% rate remains on other domestic fuels across the UK. Northern Ireland’s 5% rate on qualifying electricity supplies is also unchanged. HMRC says households’ savings depend on the extent to which suppliers pass the VAT reduction to customers.
Data
Fiscal measure reported by the source
The 8 September tax note sets out a 0% rate for qualifying electricity supplies during 1 October 2026–31 March 2027.
- Announced VAT rate for qualifying electricity from 1 October
- 0 percent
- 2026-09-08 · Observed
Methodology
The amount, period and basis are reproduced as stated by the source; no additional calculation is made.
Updated:
Subjects and places
Subject proposals
- Government budgetSuggested
- Preserved editorial category/topic; broad candidate onlywww.gov.uk ↗
- Energy and resourceSuggested
- Subject suggested from the title or summary: electricitywww.gov.uk ↗
- ElectricitySuggested
- Subject suggested from the title or summary: electricitywww.gov.uk ↗
- Taxation policySuggested
- Subject suggested from the title or summary: VAT, tax notewww.gov.uk ↗
Geographic references
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- United Kingdom · Place role: Coverage · Place type: Country or area · Location precision: RegionalEvidence
- Explicit preserved editorial country/region; no city or national centroid inferredwww.gov.uk ↗