How do I know if I am eligible for the temporary zero rate of VAT

The temporary 0% VAT rate applies exclusively to electricity supplies that already qualify for the reduced VAT rate under current HMRC regulations. Eligible categories include:

• Domestic use
• Charitable non-business use
• De minimis supplies
• Certain mixed-use supplies where the qualifying use meets the required threshold

Please note that no new eligibility criteria are being introduced with this change. Existing VAT declarations and certificates will continue to be valid.