SEFE ENERGY
If activities on the site qualify as domestic use or charitable non-business use, then the site should qualify. If activities only partially fit into these categories, then the site may still be eligible for partial relief and you can contact HMRC directly for advice on working out what percentage of your usage qualifies. For more information on the activities that qualify for reduced VAT, please see our guidance sheet.
If the site is still live with SEFE Energy, we can back-date amendments to VAT charges up to four years. If the site is no longer supplied by SEFE Energy, then we are unable to amend this.
The qualifying percentage is the amount of your usage that qualifies for reduced VAT. This is the split between the domestic or charitable non-business use and the business (including charitable business) use on the site. For more personalised advice on how to calculate this percentage, please contact HMRC directly on 0300 123 1073.
If the ‘reason for claim’ you have selected on the form asks you to provide more information, then we require a brief summary of the activities that take place on site that qualify. If you are unsure exactly what information we require, please refer to our guidance sheet which shows how different activities are categorised.
We can accept forms with more than one qualifying MPRN if the company name and ‘Details of Your Claim’ section is the same for all sites. If the sites have a different qualifying percentage, classification of claim or reason for claim then we require separate forms.
We can accept them on the same form if they have different site addresses, but the addresses must be supplied for each MPRN. This can be added as an appendix to the form.
In cases where we haven’t received a VAT declaration form, VAT is calculated based on the amount of consumption. For more information regarding this, please see our section on De Minimis.
If your company has charitable status but your application for reduced VAT has been rejected, it may be due to activities on the site falling under the category of charitable business use.
Only charitable non-business use qualifies for reduced VAT. If you would like more information on the distinction between the two, please refer to our guidance sheet. If there is both charitable business and charitable non-business use at the site, you will need to calculate the split between them for the qualifying percentage.
If none of the details on your contract have changed then you will not need to submit a new form. If there have even been slight changes, such as to the contracted company name, you will need to re-submit as we need the details on the form to match the details on the contract.
If you are entitled to the reduced rate for charitable non-business or domestic use reasons, this is not transferred and you will need to declare this to your new supplier. We have a VAT declaration form that we require customers to complete to ensure we have all the information we need. Please complete this and send to customeronboarding@sefe-energy.com.If you are not eligible for the reduced rate as per the above, changes to your VAT rate can mostly likely be attributed to changes in consumption. For more information regarding this, please see our section on De Minimis.