Flat stairwell electricity

Blair29

Hi,
Just wondering if anyone knows if the stairwell in a domestic block of flats has to be supplied under business rates or if it can be supplied under domestic rates? 

MWT

If this is a question related to VAT, then yes corridors, lifts, hallways and stairways in a residential unit qualify for the reduced VAT rate.

btr30

If the meter is recording greater than De Minimis consumption (33 kWH per day/1,000 kWh per month for electrcity)) it will automatically attract a VAT rate of 20%, unless the supplier has been informed that the supply is for exempt use e'g. Domestic or charitable. Supplier will require a Declaration of Use form to be filled in to allow lower rate of VAT (5%) to be applied to the account.
If consumption is less than 33kWh per day, VAT rate of 5% will automatically apply.