Business electricity VAT is charged at 20%. However, to promote energy efficiency and help achieve national targets, the government offers a discounted rate for those who use a limited amount. This is called the ‘de minimis’ level.
Providing you use less than 33kWh of gas per day, or 1000kWh per month, then you should qualify for the discounted VAT on electricity rate of 5%. Your supplier should automatically lower your rate, however, it’s always worth checking your bill and making sure.