Domestic Energy (Value Added Tax) Bill

Key Points

• Exempts supplies of electricity, oil and gas for domestic use from VAT.
• Covers domestic energy purchases and any connected purposes as defined in the bill.
• Would require changes to VAT law and could reduce household energy costs.
• Sponsored by Sir Christopher Chope and currently at the 2nd reading in the House of Commons.
• Originates in the Commons (House of Origin: Commons).

Progress

The bill had its first reading in October 2024 and is currently at the 2nd reading in the Commons. If advanced, it would move to committee stage, then report stage and third reading, before potential passage to the Lords.