Business Energy Bill Examples
Learn how to read a business electricity or gas bill — where to find your MPAN, MPRN, account number, contract information, unit rates, VAT, CCL and more.
At The Best Energy Rates we review business energy bills every day. Bill layouts vary between suppliers, but the key information is always there — once you know where to look.
What Appears on a Business Electricity Bill
Business electricity bills vary in layout between suppliers, but the following information should appear on every bill. Some items — such as day and night rates, or capacity charges — only apply to certain meter types or tariff structures.
- MPAN
- Your Meter Point Administration Number — the unique 21-digit reference that identifies your electricity supply point. Sometimes labelled Supply Number. See the MPAN section below for more detail.
- Account number
- Your supplier account reference. This is different from your MPAN. You will need it when contacting your supplier.
- Site / supply address
- The address of the premises being supplied. Check this matches your actual premises — errors here can indicate a billing problem.
- Meter serial number
- The physical identifier stamped on your meter. Not the same as your MPAN. Used to confirm which meter a reading relates to.
- Billing period
- The start and end dates the bill covers. Important for checking whether readings and charges are correct.
- Meter readings
- The opening and closing reads used to calculate your consumption for the billing period.
- Actual vs estimated readings
- Bills based on estimated reads are marked accordingly — often with an 'E'. Actual reads are based on a real meter reading. Estimated reads can lead to catch-up bills if the estimate is significantly wrong.
- Standing charge
- A fixed daily charge for being connected to the network, regardless of how much electricity you use. Shown in pence per day.
- Unit rate
- The cost per kilowatt hour (kWh) of electricity consumed. Shown in pence per kWh.
- Day rate
- On Economy 7 or time-of-use tariffs, the higher rate applied during daytime hours.
- Night rate
- On Economy 7 or time-of-use tariffs, the lower rate applied during off-peak overnight hours.
- Evening / weekend rate
- Some tariffs include a third rate for evenings and weekends. Not all suppliers or tariffs include this.
- Contract information
- Some suppliers show your contract type, contract end date or tariff name on the bill. Others provide this through your online account or contract documentation.
- VAT
- Value Added Tax applied to your energy charges. Most business energy is charged at 20%. Some businesses qualify for the reduced 5% rate.
- Climate Change Levy (CCL)
- A government environmental tax charged on business energy consumption. Shown as a separate line on most bills.
- Total amount due
- The total payable for the billing period, including all charges, VAT and CCL.
- Supplier contact information
- Your supplier's customer service number and contact details. Useful if you need to query a charge or report a problem.
Half-Hourly (HH) supplies
If your business has a Half-Hourly electricity supply — typically larger commercial premises with a maximum demand above 100 kW, or any supply with a Profile Class 00 MPAN — your bill may also show:
- Authorised Supply Capacity (ASC)
- The maximum level of electricity your supply is authorised to draw from the network, measured in kVA.
- kVA
- Kilovolt-amperes — the unit used to measure electrical capacity. Relevant to capacity charges on HH supplies.
- Capacity charges
- A charge based on your Authorised Supply Capacity, applied regardless of actual consumption.
- Excess capacity charges
- If your actual demand exceeds your Authorised Supply Capacity, excess capacity charges apply. These can be significant.
MPAN — Your Electricity Supply Number
The MPAN (Meter Point Administration Number) is one of the most important references on a business electricity bill. You will need it when getting an electricity quote, switching supplier, dealing with a Change of Tenancy or resolving a supply issue.
- An MPAN is a unique 21-digit number that identifies your electricity supply point — not your meter, not your account, but the specific point at which electricity enters your premises.
- It is sometimes labelled Supply Number on bills and correspondence.
- It is not the same as your meter serial number. The meter serial number identifies the physical meter; the MPAN identifies the supply point.
- On most electricity bills, the MPAN appears near the top of the bill or in a dedicated meter details section. It may be shown in full (21 digits) or in the S-number format (the bottom line of the MPAN grid).
What Appears on a Business Gas Bill
Business gas bills follow a similar structure to electricity bills, but use different identifiers and charge structures. The key reference for a gas supply is the MPRN rather than the MPAN.
The MPRN (Meter Point Reference Number) identifies your gas supply point. It is not the same as your meter serial number. You will need it when getting a gas quote, switching supplier or dealing with a Change of Tenancy.
- MPRN
- Your Meter Point Reference Number — the unique identifier for your gas supply point. Sometimes labelled Gas Supply Number. Not the same as your meter serial number.
- Account number
- Your supplier account reference for the gas supply.
- Supply address
- The address of the gas supply. Check this is correct — errors can indicate a billing problem.
- Meter serial number
- The physical identifier on your gas meter. Different from the MPRN.
- Billing period
- The dates the bill covers.
- Meter readings
- Opening and closing reads used to calculate consumption.
- Actual vs estimated readings
- Estimated reads are usually marked with an 'E'. Actual reads are based on a real meter reading. Persistent estimated reads can lead to large catch-up bills.
- Standing charge
- A fixed daily charge for being connected to the gas network. Shown in pence per day.
- Gas unit rate
- The cost per kWh of gas consumed. Shown in pence per kWh. Note that gas meters measure in cubic metres or cubic feet; the bill converts this to kWh using a calorific value and conversion factor.
- VAT
- Applied to gas charges. Most business gas is charged at 20%. Some businesses qualify for the reduced 5% rate.
- Climate Change Levy (CCL)
- A government environmental tax on business gas consumption, shown as a separate line.
- Total amount due
- The total payable including all charges, VAT and CCL.
- Supplier contact information
- Your supplier's customer service contact details.
Where Is My Contract End Date?
Your Contract End Date (CED) is one of the most important pieces of information on your energy account — it determines when you can switch supplier or renegotiate your rates without penalty.
Not every supplier displays the Contract End Date on the bill itself. Some show it prominently; others provide it through your online account portal, your original contract documentation or renewal communications. If your bill does not show a contract end date, check your online account or the original contract you signed.
Where to look for your contract end date
- On the bill — look for a section labelled 'Contract details', 'Tariff information' or 'Account summary'. Some suppliers show the CED here.
- In your online account — most suppliers display contract information in the account management portal.
- In your original contract documentation — the contract you received when you signed up will state the end date.
- In renewal communications — suppliers are required to notify you before your contract ends. These letters or emails will state your CED.
If you cannot find your contract end date, we can help you check your current agreement.
We review your bill and confirm your contract details — no obligation.
VAT and Climate Change Levy on Business Energy Bills
VAT and CCL are shown as separate line items on most business energy bills. Understanding what they are and why they appear helps you check your bill is correct.
Why am I paying 20% VAT on my business energy bill?
Most business energy is subject to the standard 20% VAT rate. However, some businesses qualify for the reduced 5% rate — including charities, businesses with low energy consumption and certain other qualifying uses. If you believe you may qualify for the reduced rate, you will need to submit a VAT declaration to your supplier.
What is CCL?
The Climate Change Levy (CCL) is a government environmental tax charged on business energy consumption. It applies to electricity and gas used for business purposes. The rate is set by HMRC and changes periodically.
Why is CCL shown separately?
CCL is a distinct government levy, not part of the supplier's own charges. Showing it separately makes it clear what proportion of your bill is a government tax rather than an energy cost.
Could my charity qualify for different VAT or CCL treatment?
Charities and certain non-profit organisations may qualify for the reduced 5% VAT rate and CCL exemption on energy used for non-business purposes. Eligibility depends on how the energy is used. Contact your supplier to discuss whether a VAT declaration applies to your account.
VAT and CCL rules are set by HMRC. The information above is a general guide only. For detailed guidance on eligibility and declarations, speak to your supplier or a tax adviser.
Real Business Energy Bill Examples
Bill layouts differ between suppliers. The same information — your MPAN, standing charge, unit rate, contract details — can appear in very different places depending on who supplies your energy.
Available now
Real anonymised business energy bills with annotated callout guides.
More examples planned
Additional real anonymised bill examples will be added as they are approved for publication. The following suppliers are planned — no examples are currently available for them.
- SSE Energy Solutions
- PE Solutions
- British Gas Business
- EDF Energy
- Corona Energy
- Valda Energy
- Jellyfish Energy
All customer bills published in this library are anonymised before publication. Customer-identifying information — including company details, supply addresses, account numbers, MPANs, MPRNs, payment details and any other customer-specific references — is removed before any example is made available.
Is Something Wrong With My Bill?
If you have landed here because something on your bill does not look right, the following issues are among the most common we see.
Standing charge looks too high
Standing charges vary between suppliers and tariffs. If yours seems high, it may be worth comparing against current market rates — particularly if you are out of contract.
Unit rate doesn't match my contract
If the unit rate on your bill differs from the rate in your contract, this needs investigating. Check your contract documentation and contact your supplier if there is a discrepancy.
Estimated meter readings
Persistent estimated reads can lead to significant catch-up bills when an actual read is eventually taken. If your bill is consistently estimated, contact your supplier to arrange an actual read or submit your own reading.
Unexpected VAT charge
If you are being charged 20% VAT but believe you qualify for the 5% reduced rate, you may need to submit a VAT declaration to your supplier.
CCL questions
If CCL appears on your bill and you believe your organisation may be exempt, speak to your supplier about submitting a CCL exemption certificate.
Large catch-up bill
A large catch-up bill usually follows a period of estimated reads. When an actual read is taken, the difference between the estimated and actual consumption is billed in one go. Check the readings on the bill carefully.
Out-of-contract or variable rates
If your fixed contract has ended and you have not renewed, you may have moved onto out-of-contract (deemed or variable) rates, which are typically significantly higher. Check your contract end date.
Capacity charges or excess capacity
On Half-Hourly supplies, capacity charges and excess capacity charges can add substantially to a bill. If these appear unexpectedly, check your Authorised Supply Capacity and whether it needs to be reviewed.
Unexpected balance or credit
An unexpected debit balance may indicate a billing error or a period of undercharging. An unexpected credit may mean you have been overcharged. Both are worth investigating.
Incorrect site or meter information
If the supply address, meter serial number or MPAN/MPRN on your bill does not match your premises, contact your supplier immediately. This can indicate a billing error or, in rare cases, a meter mix-up.
Upload your business energy bill and ask us to check it.
We check meter readings, unit rates, standing charges, contract dates, VAT, CCL and more.
Customer Questions About Business Energy Bills
What is an MPAN?
An MPAN (Meter Point Administration Number) is the unique 21-digit reference that identifies your electricity supply point. It is sometimes called a Supply Number. You will need it when getting an electricity quote, switching supplier or dealing with a Change of Tenancy.
Where is the MPAN on my electricity bill?
The MPAN usually appears near the top of the bill or in a meter details section. It may be shown as a full 21-digit number or in the S-number format. Look for the label 'MPAN', 'Supply Number' or 'Meter Point Administration Number'.
Is an MPAN the same as my meter serial number?
No. The MPAN identifies your electricity supply point. The meter serial number identifies the physical meter installed at your premises. They are different references and serve different purposes.
What is an MPRN?
An MPRN (Meter Point Reference Number) is the unique identifier for your gas supply point — the gas equivalent of an MPAN. You will need it when getting a gas quote or switching gas supplier.
Where is the MPRN on my gas bill?
The MPRN usually appears in the meter details section of your gas bill. Look for the label 'MPRN', 'Gas Supply Number' or 'Meter Point Reference Number'.
Where can I find my business energy contract end date?
Some suppliers show the contract end date on the bill itself. Others provide it through your online account, your original contract documentation or renewal communications. If you cannot find it, upload your bill and we will help you check.
What is the standing charge on my bill?
The standing charge is a fixed daily charge for being connected to the energy network, regardless of how much energy you use. It covers the cost of maintaining the connection and is shown in pence per day.
Why does my electricity bill have day and night rates?
Day and night rates apply to Economy 7 or time-of-use tariffs, where electricity is priced differently depending on the time of day. The night rate is typically lower to encourage off-peak consumption.
How do I know if my meter reading is estimated?
Estimated reads are usually marked with an 'E' on the bill. Actual reads may be marked 'A' or simply shown without a marker. If your bill consistently shows estimated reads, contact your supplier to arrange an actual reading.
What is CCL on a business energy bill?
CCL stands for Climate Change Levy — a government environmental tax charged on business energy consumption. It is shown as a separate line on most business energy bills.
Why am I paying 20% VAT on my business energy?
Most business energy is subject to the standard 20% VAT rate. Some businesses — including charities and those with low consumption — may qualify for the reduced 5% rate. If you think you qualify, speak to your supplier about submitting a VAT declaration.
What is Available Capacity or kVA?
Available Capacity (also called Authorised Supply Capacity or ASC) is the maximum level of electricity your supply is authorised to draw from the network, measured in kVA. It appears on Half-Hourly electricity bills and affects capacity charges.
How can I tell if I am on out-of-contract rates?
If your fixed contract has ended and you have not renewed or switched, you will typically move onto your supplier's out-of-contract (deemed or variable) rates. These are usually significantly higher than fixed contract rates. Check your contract end date and compare your current unit rate against what you originally agreed.
Can The Best Energy Rates check my bill?
Yes. Upload your business energy bill and we will review it — checking meter readings, unit rates, standing charges, contract dates, VAT, CCL and more. There is no obligation.
Related resources
Need help with your business energy bill?
Upload your bill and we will check it — or call us to discuss your current contract.