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What if I wish to claim back dated reduced rate VAT relief?

Please note HMRC rules govern that we cannot retrospectively apply VAT relief beyond 4 years from the date this VAT Certificate Declaration is processed. Any back dated relief will be applied subject to our discretion.

What if I am unsure how to calculate the mixed usage split?

Please see HMRC Guidance, or contact HMRC to agree on how the split should be calculated.

HMRC VAT general enquiries please call on 0300 200 3700 or contact HMRC

What if I have mixed usage?

Where there is a mix of qualifying and non-qualifying use, you must calculate the split between these on a fair and reasonable basis. Please only include the qualifying percentage on the VAT Certificate Declaration.

What is non-business activity?

Non-business activities relate to the provision of goods or services to the customers by charities for no charge.

What happens after I apply?

We have a responsibility as required by HMRC to review the VAT Certificate Declarations before we process them. If we are satisfied that you qualify, our billing system will be updated so that the current reduced rate of VAT is applied to your energy supplies.

How do I claim?

When ENGIE becomes your new supplier, you must complete and sign a VAT Certificate Declaration form.

Please read our VAT Certification Declaration page and complete either the VAT Certificate Declaration – Domestic Use form or the VAT Certificate Declaration – Charity non-business use form as appropriate.

Completed declarations should be sent to customerdata@engie.com or by post to:

ENGIE Power Limited

No.1 Leeds

26 Whitehall Road

Leeds

LS12 1BE

Who is entitled to the relief?

The relief applies to registered charities that are carrying out non-business activities and to businesses where the energy is used for domestic purposes. For more details see our dedicated VAT page.

What is the reduced rate VAT relief?

The reduced rate VAT relief allows fuel and power supplies to be charged at the current reduced rate of VAT. As there is no Climate Change Levy applied to reduced rate VAT energy supplies, customers will also benefit from that.

What is VAT relief and how do I claim it if I am eligible?

You may be eligible for VAT relief, where a reduced rate of VAT is applied at 5% based on a few criteria.

For customers that consume small amounts of electricity (under 1000kWh a month) or gas (4397kWh a month) the ‘de minimis’ rule applies, and you will automatically be charged 5% VAT on your gas and / or electricity invoices.

Your business may be able to claim VAT relief if any of the below circumstances are applicable to you:

You are a charitable or non-profit organisation
If you use energy for domestic purposes, the proportion of energy used for domestic reasons will qualify for VAT relief, unless over 60% of your consumption is used for domestic purposed, then the whole invoice will qualify for VAT relief.
To claim VAT relief, a VAT declaration form must be submitted for each qualifying site/premises. This declaration should be completed in full and returned no later than 10 working days after your contract start date. If we are not informed of any VAT relief, then sites will be charged at the full rate. If you are a registered charity, please ensure you include your registered charity number. Please either return any completed forms to customerdata@engie.com.

If your circumstance has changed, meaning that you are newly eligible for VAT relief, or if you are no longer eligible for VAT relief, please complete a new VAT certificate and let us know.