VAT declaration for reduced-rate energy: what to send your supplier

A VAT declaration, also called a certificate, tells your energy supplier what share of the supply at each premises is qualifying use. VAT Notice 701/19 lists what it must show, including an exact percentage and a signature.

The rules below are from Fuel and power (VAT Notice 701/19), section 3 (paragraph numbers in brackets). Your supplier may have its own form: ask for it first, and use this page to check it asks for the right things.

Who needs a VAT declaration?

Mixed use (partly qualifying, partly business): the supplier should obtain a certificate that declares what percentage of the supply to each premises is, or will be, put to qualifying use, with a separate certificate for each separate premises (paragraph 3.5).
A charity with business and non-business activities on the same premises may need to apportion its supply (paragraph 3.3), which the certificate records.
Domestic use: the supplier must be certain that the supply is to a dwelling or similar residential accommodation (paragraph 3.2.1), so expect to be asked to confirm it.
De minimis supplies don't need one. Supplies within the limits get the reduced rate without a certificate (paragraph 3.2.2). Check yours with the VAT checker.

What the declaration must contain

Paragraph 3.5 says the certificate should show:

your supplier's name and address;
your name, address and VAT registration number;
the address of the premises the supply relates to;
the amount of qualifying use as a percentage of the total use, always an exact percentage;
a declaration, given by a responsible officer or official of your business, that the facts are true and accurate, with their signature, name, position and the date;
an endorsement that you have read and understood the guidance and know that you must tell the supplier if the qualifying use changes.

Template wording

This is our wording for the items above, not an official form. Fill in the brackets, or put the same items on your supplier's own form.

VAT declaration: qualifying use of fuel and power

Supplier: [supplier name and address]
Customer: [business name, address and VAT registration number]
Premises supplied: [address of the premises]

The qualifying use of fuel and power supplied to these premises
is [exact percentage]% of the total use.

I declare that the facts above are true and accurate. I have read
and understood VAT Notice 701/19 and I know that I must tell the
supplier if the qualifying use changes.

Signed: [signature]
Name: [name]    Position: [position]    Date: [date]

After you send it

Suppliers must make reasonable checks on certificates, so you may be asked for the calculations, schedules or other documents behind the percentage. If the checks aren't done, the full rate of VAT could be charged (paragraph 3.5).
Keep a copy of the certificate and the working that supports it (paragraph 3.5).
If the qualifying use changes, tell your supplier: the endorsement on the certificate says you must.
Anyone providing an incorrect certificate may be liable to a financial penalty (paragraph 3.5).

If your bill charges the wrong rate after you sent a declaration, see how to complain about a business energy bill.

Related guides

VAT on business electricity: the October 2026 change explained
VAT checker: do I qualify for reduced VAT?
CCL exemptions and reliefs: the same certificate gives relief from both VAT and CCL.

Sources: Fuel and power (VAT Notice 701/19), section 3; HMRC internal manual VFUP5000: Climate change levy (CCL).