As previously announced, the rate of VAT on domestic supplies of electricity (except in Northern Ireland) will be reduced to 0% from 1 October 2026 until 31 March 2027. “Domestic supply” includes electricity supplied for use in residential buildings and...
Background VAT relief at 0% or 5% is available on certain construction services (see VAT Notice 708 for details). The relief also includes the supply and “incorporation” of “building materials that are ‘ordinarily’ incorporated by...
