Domestic Energy (Value Added Tax) Bill

Key Points

• Exempts from VAT the supplies of electricity, gas and heating oil for domestic use.
• Covers connected purposes (related domestic energy services).
• Private Member’s Bill introduced in the House of Commons by Sir Christopher Chope (Conservative).
• Currently at the second reading in the Commons; would need to progress through committee, report and third readings, and then through the Lords to become law.
• If enacted, could reduce VAT on domestic energy bills and affect government revenue from VAT.

Progress

The bill is at the second reading in the Commons. It would need to go through further stages in both Houses to become law.