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Electricity Tax

  1. Overview
  2. Taxable supplies
  3. Rates
  4. Registration
  5. Returns and payments
  6. Mixed supply
  7. Reliefs
  8. Records

Overview

Electricity Tax is an excise duty that is charged on supplies of electricity made on or after 1 October 2008.

The tax is charged on the final supply of electricity to the consumer and the liability arises at the time the electricity is supplied. Any supplies for domestic use are not subject to the tax.

The supplier is responsible for payment of the tax and for all returns.

Next: Taxable supplies

Published: 24 July 2023 Print this page

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