VAT on electricity...

[Oh Dear]

At what point does the VAT on electricity change from 5% to 17.5% for a business because it isnt using enough?

[dzug]

33 units a day, averaged over the billing period

And it's the other way round - it reduces to 5% for low consumption

[Embalmer]

That is unless you are a charity, church, school, hospital or care home. + it's now 15% of course thanks to Mr Darling. There's free advice on all this, Climate Change Levy and what business electricity rates you are eligible for at http://www.makeitcheaper.com