VAT Qualifying Use Certificate

Please use this form to notify us of qualifying use of a site being supplied with electricity. Qualifying use for the reduced rate of VAT is:

• domestic use or
• non-business use by a charity

Qualifying use is subject to the reduced rate of VAT to the extent that the premises is used for these purposes. Other use of the premises is subject to normal VAT rules as they apply to electricity.

More information on the definition of qualifying use and the VAT treatment of supplies of electricity is available at www.gov.uk.