Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HMRC will publish guidance for park home site owners on the VAT treatment of electricity resupplied to residents before 1 October 2026.

To support households with the cost of living, the Government has removed VAT from electricity bills from 1 October 2026.

The new zero VAT rate for domestic electricity will apply to the same supplies as the existing reduced rate. Anyone, including park home site owners, who is currently eligible for the reduced rate will benefit from the new zero rate from 1 October. HMRC’s existing guidance explains which supplies of electricity will qualify for relief.

For further information, please see VAT Notice 701/19