VAT & CCL Review
Check whether your business qualifies for the reduced 5% VAT rate on energy, and manage Climate Change Levy (CCL) exemptions where applicable.
Who this is for
Charities, non-profits, care homes, mixed-use premises, and low-usage sites that may qualify for reduced VAT — plus large energy users with CCL exposure.
How it works
- We review your bill to confirm current VAT rate.
- We check eligibility for the reduced 5% rate (usage-based, charity, mixed-use).
- We complete and submit the VAT declaration to your supplier.
- For CCL, we advise on Climate Change Agreements (CCAs) where relevant.
Benefits
- Recover overpaid VAT (typically claimable back up to 4 years)
- Ongoing VAT saving at 5% instead of 20% where eligible
- Correct CCL treatment for qualifying users
- Clear paperwork trail for HMRC
Who qualifies for reduced VAT
The 5% reduced rate applies to (a) domestic and residential use, (b) charity non-business use, and (c) low usage — 33 kWh/day of electricity or 5 therms/day (145 kWh) of gas. Mixed-use premises get a proportional treatment.
CCL basics
The Climate Change Levy applies to non-domestic gas and electricity supplies at published rates. Qualifying energy-intensive sectors can enter Climate Change Agreements for a substantial reduction — we can advise on eligibility and the underlying trade association scheme.
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VAT & CCL Review — FAQs
Can I claim back overpaid VAT?
Where you qualify for the reduced rate, HMRC generally allows claims for the last 4 years of overpayment. Your supplier issues a refund via the next bill(s) once the declaration is accepted.
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