Domestic Energy (Value Added Tax) Bill

Key Points

• Exempts from VAT the sale of electricity, gas and oil for domestic use
• Applies to connected purposes as defined in the Bill
• Requires changes to VAT rules and administration by HM Revenue & Customs and energy suppliers
• Introduced in the House of Commons by Sir Christopher Chope; current stage is 2nd reading in the Commons
• Part of the policy area focused on the economy and cost of living for households

Progress

The bill has completed the 1st reading in the Commons and is currently at the 2nd reading stage in the Commons (as of 21 October 2022).