# 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.

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- Publisher: Newsverum
- Section: Fiscal Policy
- Country: United Kingdom
- Published: 2026-10-06T08:59:01+00:00
- Updated: 2026-10-07T05:59:08+03:00
- Source review period: 2026-09-08
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*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.

Methodology: The amount, period and basis are reproduced as stated by the source; no additional calculation is made.

| label | value | unit | period | basis | value_qualifier |
|---|---|---|---|---|---|
| Announced VAT rate for qualifying electricity from 1 October | 0 | percent | 2026-09-08 | observed | exact |

Sources: <https://www.gov.uk/government/publications/temporary-zero-rate-of-vat-for-domestic-electricity-in-great-britain> · Download data: [JSON](https://newsverum.com/api/v1/articles/uk-zero-vat-rate-for-domestic-electricity-takes-effect/data/fiscal-figures?lang=en&format=json) · [CSV](https://newsverum.com/api/v1/articles/uk-zero-vat-rate-for-domestic-electricity-takes-effect/data/fiscal-figures?lang=en&format=csv)

## Sources

- [HM Revenue & Customs](<https://www.gov.uk/government/publications/temporary-zero-rate-of-vat-for-domestic-electricity-in-great-britain>) (Source checked: 2026-10-06; Published: 2026-09-08)

## Correction history

- 2026-10-07T00:52:49+03:00: German and Portuguese editions and translations of the data and correction explanations have been added to this article.
- 2026-10-07T05:59:08+03:00: Data classification added: each figure now carries a measure identifier with its unit, geography, frequency and type. No figure, unit or date changed.

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