If your usage for the period is below 33kWh/day for electricity, 145 kWh/day for gas then you will pay the reduced rate of 5% VAT. Where your usage for the period is above this, the standard VAT rate of 20% would apply. If you run your business from a residential property and your usage is above the threshold, we can apply both the 5% VAT for your domestic usage and 20% for your business usage. If you run a charity you’ll also only be charged the lower rate, 5% VAT. You need to complete and return the declaration certificate.