Domestic Energy (Value Added Tax) Bill

Key Points

• Exempts supplies of electricity, oil and gas for domestic use from VAT.
• Includes connected provisions to implement the exemption.
• Introduced in the House of Commons and sponsored by Sir Christopher Chope.
• Originating in the Commons; first reading in 2024-10-21 and 2nd reading scheduled for 2026-04-17.
• Goes through the standard parliamentary process and would change how domestic energy is taxed.

Progress

The bill is at its 2nd reading in the House of Commons, having begun with its first reading in October 2024; it still requires further stages before becoming law.