VAT Declaration Form — Help Centre
Everything you need to know about completing and submitting your E.ON Next VAT Declaration Form to reduce your business energy VAT from 20% to 5%.
E.ON Next VAT Declaration Certificate
The official E.ON Next VAT Declaration Form is available to download below. Last verified August 2026.
What is a VAT Declaration Form?
A VAT Declaration Form is a document you submit to your energy supplier to certify that your business qualifies for the reduced 5% rate of VAT on its energy supply, rather than the standard 20% rate.
Under UK VAT law, certain organisations and premises are entitled to pay VAT at the reduced rate of 5% on their gas and electricity. To access this reduced rate, you must submit a completed declaration to your supplier — in this case, E.ON Next — confirming that you meet the qualifying criteria.
Once accepted, E.ON Next will apply the 5% rate to your bills going forward. The declaration does not expire automatically, but you must notify E.ON Next if your circumstances change and you no longer qualify.
This guide is for informational purposes only and does not constitute tax or legal advice. If you are unsure whether your organisation qualifies, consult a qualified tax adviser or contact HMRC directly.
Who qualifies for 5% VAT on business energy?
The reduced 5% VAT rate applies to energy used in the following circumstances. You must meet at least one of these criteria to submit a valid declaration.
Charities and non-profit organisations
Registered charities using energy for non-business purposes (e.g. charitable activities, not commercial trading) qualify for the 5% rate. This includes churches, community groups, hospices, and similar organisations.
Residential premises
Energy supplied to domestic or residential premises — including care homes, student accommodation, and residential care facilities — qualifies for the reduced rate.
Low-consumption business premises
Businesses whose energy consumption falls below certain de minimis thresholds automatically qualify for 5% VAT, regardless of their sector. See the Low Consumption section below for current thresholds.
Mixed-use premises (60% qualifying use)
If at least 60% of your energy is used for qualifying purposes (e.g. residential or charitable use), the entire supply can be rated at 5%. If qualifying use is between 1% and 59%, only the qualifying portion is rated at 5%.
Village halls and community buildings
Village halls, community centres, and similar buildings used primarily for community benefit qualify for the reduced rate on their energy supply.
Charities: what counts as non-business use?
For a charity to qualify, the energy must be used for its charitable (non-business) purposes. HMRC defines non-business use as activities carried out for the direct benefit of the charity's beneficiaries, without a commercial motive.
Examples of qualifying charitable use include: running a foodbank, operating a hospice, providing free community services, running a place of worship, or delivering educational programmes to beneficiaries.
If your charity also carries out commercial trading activities (e.g. a charity shop, café, or event venue hire), the energy used for those activities is subject to 20% VAT. You may need to apportion your usage between qualifying and non-qualifying activities.
You do not need to be registered with the Charity Commission to qualify — unregistered charities that meet HMRC's definition of a charity can also apply. However, you will need to provide your charity registration number on the form if you have one.
Charity checklist — E.ON Next will ask you to confirm the following
The form includes a checklist. If any of the following apply to your charity, you may not be able to claim 100% qualifying use and should call E.ON Next for assistance before submitting.
If none of the above apply, you can tick the confirmation box on the form and proceed. If any apply, call E.ON Next on 0808 501 5699 or email hellobusiness@eonnext.com for assistance before submitting.
Not sure if your charity qualifies? Call us on 01256 844048 and we will help you assess your eligibility before you submit.
Charity Energy VAT & CCL GuideVillage halls and community buildings
Village halls, community centres, scout huts, sports pavilions, and similar buildings used primarily for community benefit qualify for the 5% VAT rate on their energy supply.
To qualify, the building must be used primarily (more than 50% of the time) for community or charitable purposes. Occasional commercial hire does not disqualify you, provided community use remains the primary purpose.
You will need to provide the name of the managing committee or trustees on the declaration form, along with a brief description of how the building is used.
Need help completing the form for your village hall?
01256 844048The 60% qualifying use rule
If at least 60% of your energy consumption is used for qualifying purposes (residential, charitable, or community use), E.ON Next will apply the 5% rate to your entire supply. This is known as the 'de minimis' rule for mixed-use premises.
For example, a care home that also has a small commercial kitchen used by staff would still qualify for 5% on its entire supply if the residential care use accounts for 60% or more of total energy consumption.
If your qualifying use is between 1% and 59%, you can still claim the 5% rate — but only on the proportion of energy used for qualifying purposes. The remainder will be charged at 20%.
Example: A community centre uses 70% of its energy for charitable activities and 30% for commercial event hire. The entire supply qualifies for 5% VAT because qualifying use exceeds 60%.
You are responsible for accurately estimating your qualifying use percentage. Submitting an inaccurate declaration may result in HMRC penalties. If you are unsure, seek professional advice.
How to calculate your qualifying use percentage
To calculate your qualifying use percentage, estimate the proportion of your total energy consumption that is used for qualifying purposes (residential, charitable, or community activities).
For most organisations, this can be estimated based on floor area, hours of use, or number of occupants engaged in qualifying activities versus commercial activities. There is no single prescribed method — HMRC accepts reasonable estimates based on a fair and consistent methodology.
Document your calculation method and keep records in case HMRC requests evidence. Your energy broker or accountant can help you establish a defensible methodology.
If your qualifying use changes significantly (e.g. you take on more commercial tenants or expand your trading activities), you must notify E.ON Next and resubmit your declaration.
Low consumption thresholds (automatic 5% VAT)
Businesses whose energy consumption falls below HMRC's de minimis thresholds automatically qualify for the 5% VAT rate, regardless of how the energy is used. This applies even to fully commercial businesses.
The current thresholds (as of August 2026) are:
Electricity
Electricity: 1,000 kWh per month (33 kWh per day)
Gas
Gas: 4,397 kWh per month (145 kWh per day)
If your consumption is consistently below these thresholds, you qualify automatically and should submit a declaration confirming this. Your supplier may already be applying 5% VAT if your consumption is clearly below the threshold, but it is worth checking your bills.
Last verified against E.ON certificate: Thresholds last verified: August 2026. HMRC may update these figures — always confirm current thresholds with HMRC or your energy broker.
If your consumption fluctuates above and below the threshold, you should discuss your situation with E.ON Next or your broker. You may need to apportion your supply.
VAT Declaration and Climate Change Levy (CCL)
Submitting a VAT Declaration does not automatically exempt you from the Climate Change Levy (CCL). CCL is a separate government levy charged on business energy use and is distinct from VAT.
Charities using energy for non-business purposes are exempt from CCL. Domestic and residential supplies are also CCL-exempt. However, most commercial businesses pay CCL at the standard rate unless they hold a Climate Change Agreement (CCA) with the Environment Agency.
If you believe you are eligible for CCL exemption or a reduced CCL rate, you will need to submit a separate PP11 declaration form to your supplier. Your energy broker can advise on CCL exemption eligibility.
What information do you need to complete the form?
Before you start, gather the following information. Having it ready will make the process straightforward.
Can I sign the form digitally?
Important — hand signature required
No. E.ON Next's VAT Declaration Form must be hand-signed. The form states explicitly: 'Please note the form must be hand-signed. We are unable to accept digital signatures.' You must print the completed form, sign it in ink, and then return it by email or post.
Download and print the PDF form
Use the download link on this page to get the current E.ON Next VAT Declaration Form. Print it on paper.
Complete all fields in full
Fill in all required fields by hand or by typing into the PDF before printing. Every section must be completed — blank fields will cause the form to be rejected.
Hand-sign the declaration
The authorised signatory must sign in ink in the signature box on Step 5. If a third party is completing the form on the customer's behalf, a second hand-signed section must also be completed.
Scan or photograph the signed form
Scan the signed form to a PDF or take a clear photograph. The image must be legible — all fields and the signature must be clearly visible.
Return to E.ON Next
Email the signed form to hellobusiness@eonnext.com, or post it to: E.ON Next, Floors 5–7 Rutland Centre, Halford Street, Leicester LE1 1TQ.
E.ON Next will not process forms signed digitally, electronically, or with a typed name. The form must bear a wet ink signature.
Last checked: August 2026
Where to send your completed VAT Declaration Form
Once completed and hand-signed, return your VAT Declaration Form to E.ON Next by email or post. Both options are listed on the form itself.
By email:
hellobusiness@eonnext.comBy post:
E.ON Next, Floors 5–7 Rutland Centre, Halford Street, Leicester LE1 1TQ
HMRC (for VAT queries):
0300 200 3700In the subject line of your email, include your account number and the words 'VAT Declaration'. For example: 'VAT Declaration — Account 123456789'. This helps E.ON Next route your form to the correct team without delay.
Keep a copy of your completed form and your submission email for your records. If you have not received confirmation after 10 working days, follow up by calling E.ON Next on 0808 501 5699.
Last checked: August 2026
Can I backdate my VAT Declaration?
E.ON Next can apply the reduced 5% VAT rate from the date they receive your completed declaration. They cannot automatically backdate it to when you first became eligible.
However, if you have been overcharged VAT in previous billing periods and you can demonstrate that you were eligible for the reduced rate during those periods, you may be able to claim a refund for up to four years of overpaid VAT. This is done by submitting a formal written request to E.ON Next alongside your declaration.
For backdating claims, include a covering letter explaining the period for which you are claiming, the reason you qualify, and your calculation of the overpaid amount. E.ON Next will review your claim and may request supporting evidence.
Need help with a backdating claim?
Our brokers have experience helping businesses and charities recover overpaid VAT from energy suppliers. Call us on 01256 844048 for a free consultation.
Upload Your E.ON Next BillWhen does 20% VAT still apply?
Even after submitting a VAT Declaration, certain elements of your energy supply may still attract 20% VAT. Check the following before assuming your entire bill will be at 5%.
Standing charges
Standing charges are generally subject to the same VAT rate as the unit rate. If your declaration is accepted, both should move to 5%.
Commercial trading activities
Energy used for commercial trading (e.g. a charity shop or commercial kitchen) remains subject to 20% VAT even if the rest of your supply qualifies for 5%.
Separate meters for commercial use
If you have a separate meter for a commercial area, that meter's supply will be charged at 20% VAT regardless of your declaration on other meters.
Consumption above the low-use threshold
If you claimed 5% VAT on the basis of low consumption and your usage subsequently rises above the threshold, you must notify E.ON Next and your rate will revert to 20%.
If you are unsure which rate applies to specific elements of your bill, contact E.ON Next or speak to your energy broker.
Moving premises — do I need to resubmit?
Yes. A VAT Declaration is linked to a specific supply address and MPAN or MPRN. If you move to new premises, you must submit a new declaration for the new supply point.
Your existing declaration at your old address will remain in place until the supply is terminated. The new supply at your new address will default to 20% VAT until a new declaration is received and processed by E.ON Next.
If you are moving premises and switching supplier at the same time, submit your VAT Declaration to the new supplier as part of the onboarding process. Your energy broker can coordinate this for you.
Multiple meters — one form or several?
If you have multiple meters at the same premises (e.g. separate electricity and gas meters, or multiple electricity meters for different areas of a building), you will need to submit a separate VAT Declaration for each MPAN or MPRN.
If you have multiple premises, you will need a separate declaration for each supply address. E.ON Next does not accept a single blanket declaration covering multiple sites.
For businesses or organisations with large portfolios of meters, your energy broker can manage the submission process on your behalf, ensuring all meters are correctly declared and the reduced rate is applied consistently.
Common mistakes to avoid
These are the most frequent errors that cause VAT Declaration Forms to be rejected or delayed by E.ON Next.
Missing or incorrect MPAN/MPRN
The meter point reference number must match exactly what E.ON Next holds on their system. Check your bill carefully.
Wrong account number
Your E.ON Next account number is different from your MPAN/MPRN. Both are required on the form.
Using a digital or electronic signature
The form states explicitly that it must be hand-signed. Digital signatures, typed names, and e-signature tools are not accepted. Print, sign in ink, then scan and return.
Unsigned or undated form
The form must be signed by an authorised person (director, trustee, or officer) and dated. Unsigned forms are automatically rejected.
Incorrect qualifying use percentage
If claiming on the basis of mixed use, the percentage must be stated. Leaving it blank or writing '100%' when commercial use is present will cause issues.
Sending to the wrong email address
Use hellobusiness@eonnext.com — this is the correct address for VAT Declaration submissions as stated on the form itself.
Not keeping a copy
Always retain a copy of the completed form and your submission email. You may need it if E.ON Next queries the declaration or if HMRC audits your VAT records.
Form walkthrough — step by step
The E.ON Next VAT Declaration Form is divided into five steps. Here is exactly what each step requires.
Step 1 of 5 — Your details
Enter your customer name, full supply address, telephone number, email address, and VAT Registration number. You will also need your electricity account number and gas account number (if applicable). If you have multiple account numbers, list them on the additional information page included with the form.
Step 2 of 5 — Your claim (residential use)
For residential supply use only. Charity claimants skip to Step 3. Enter the percentage of the supply consumed at these premises that qualifies for the reduced rate (a whole number not exceeding 100). State the percentage for electricity and gas separately. Tick the applicable use category: Domestic (solely for own domestic use), Domestic use by a third party (e.g. landlord supplies — with sub-options: Multiple occupancy, Communal areas, Student accommodation, Self-catered holiday accommodation), Relevant residential (e.g. Residential home, Hospice), or Mixed use (e.g. business with domestic dwelling). Provide a brief description of the use of the premises (mandatory). State the date from which the percentage should be applied — E.ON Next cannot backdate more than four years.
Step 3 of 5 — Your claim (charity use)
For charity claimants only. Work through the charity checklist — if any of the six checklist items apply, call E.ON Next before submitting. If none apply, tick the confirmation box and enter your registered charity number (or provide details if your organisation has charitable status but is not a registered charity). Enter the qualifying use percentage for electricity and gas separately. State what the premises are used for (Charity funded solely by grants/donations, Charity funded in part by non-business grants/donations, or Other — please specify). Provide a brief description of use and the date from which the percentage should be applied.
Step 4 of 5 — Your meter readings
Provide current meter readings for electricity and gas, with the date taken. Note: this step is not applicable for Half Hourly metered customers. Failure to provide meter readings may delay the processing of your declaration.
Step 5 of 5 — Your declaration
The authorised signatory certifies that the information is correct and complete, and undertakes to inform E.ON Next of any significant change in circumstances. They also acknowledge that an incorrect statement may result in a financial penalty under the VAT Act 1994. The form must be hand-signed — digital signatures are not accepted. Print your full name and state your status/position within the organisation. If a third party is completing the form on the customer's behalf, a second hand-signed section must also be completed.
Not sure which VAT rate applies to your business?
The rules on reduced-rate VAT and CCL exemption for business energy can be complex. If you are unsure whether your business qualifies — or which form to submit to E.ON Next — call or email us and we will work through it with you.
Frequently Asked Questions
Download the E.ON Next VAT Declaration Form
The official E.ON Next VAT Declaration Form is available to download below. This is the current version as verified by The Best Energy Rates in August 2026.
E.ON Next VAT Declaration Form
Submit to E.ON Next to claim the reduced 5% VAT rate on your business energy supply
Related Guides
Need Help With Your E.ON VAT Declaration?
The Best Energy Rates can help you understand the form, work out the right qualifying percentage and navigate the submission process. Call us or upload your bill.