How much VAT do I have to pay?

On your bill you will see the amount of VAT that you will be paying. VAT is charged at the prevailing rate of 20%, however there are some exceptions:

If your business falls under the 'De minimis' requirements, then you will be billed 5% only. The requirements to meet 'De minimis' are:

If your business electricity uses no more that 33kWh per day – (that is 1,000 per month). And your business gas is an average of 5 therms (about 145 kWh) per day or 150 therms/4397 kWh for the month you will be billed at 5% VAT on your energy bill.

For more information about VAT you can contact HMRC: or HMRC National Advice Center 0845 010 9000.