Home > My Farm > Bills > My Bill Explained
My Bill Explained
VAT and your Electricity Bill
Generally speaking electricity used for business purposes is subject to VAT at 20%. However If you use electricity for ‘domestic’ purposes such as in the dwelling house on a farm you are entitled to pay VAT at 5% on that portion of your bill. To claim the lower rate VAT you must complete and return a VAT Declaration’ form to us.
VAT and Electricity – A Customer’s Guide