Reduced the VAT rate on domestic electricity in Great Britain from 5% to 0% for the period between October 2026 and March 2027.

This Order introduces a temporary zero rate of Value Added Tax (VAT) for qualifying supplies of domestic electricity in England, Wales, and Scotland for a six-month period.

It modifies the Value Added Tax Act 1994 to reclassify electricity supplied for domestic use or non-business charity use from the 5% reduced rate to a 0% rate between 1 October 2026 and 31 March 2027.

The instrument applies to electricity suppliers and residential consumers in Great Britain, while specifically maintaining the 5% reduced rate for electricity supplies in Northern Ireland.

Amended the Value Added Tax Regulations 1995 to increase capital expenditure thresholds for property and remove computer equipment from the Capital Goods Scheme.

The Value Added Tax (Amendment) Regulations 2026 modify the Capital Goods Scheme by amending the Value Added Tax Regulations 1995.

These regulations remove computer equipment from the list of capital items subject to input tax adjustments and increase the minimum expenditure threshold for land, buildings, and civil engineering works from £250,000 to £600,000.

These changes apply to VAT-registered owners of capital items in the United Kingdom, specifically those incurring capital expenditure on or after July 29, 2026.

The 2025 Value Added Tax (Amendment) Regulations amended the 1995 Value Added Tax Regulations to grant the Commissioners of His Majesty's Revenue and Customs the power to extend the deadline for final VAT returns.

The Value Added Tax (Amendment) Regulations 2025, effective June 14th, 2025, amend the 1995 VAT Regulations to allow the Commissioners of His Majesty's Revenue and Customs to extend deadlines for final VAT returns.

This power applies to individuals ceasing VAT registration on or after June 14th, 2025, providing additional flexibility in specific circumstances.