VAT on energy for businesses is normally charged at 20%. However, some businesses meet the ‘De Minimis’ requirements and then would be billed at 5%. This means using an average of no more than 33 kwh per day (1,000 kwh per month) for business electricity and/or less than an average of 5 therms or 145 kwh per day (150 therms or 4,397 kwh per month) for business gas. If a business falls within this criteria they will only attract the 5% VAT on gas and electricity bills.