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What types of business qualify for 5% VAT and CCL exemption?

Residential / domestic buildings – including accommodation for children, the armed forces, care homes, rehab centres, hospices, monasteries & nunneries.

An institution which is the sole or main residence of at least 90% of its residents – except hospitals, prisons or similar institutions, hotels, inns or similar.

Self-catering holiday accommodation, caravans & houseboats. Charitable organisations.

All of the above will qualify for a reduced rate of VAT on gas bills and electricity bills.

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