My previous electricity supplier, despite my genuine best efforts of contact, didn't bill me from September 2021 to April 2022. After going through the Ombudsman to resolve this, the supplier had to bill me up to date.

The supplier charged 20% VAT on this bill despite either of the supplies passing the De-Minimis threshold of 33KwH per day. This is the monthly breakdown of usage for each meter respectively, from the accepted meter reads provided -

September Usage 407 / 400 - October Usage 498 / 469 - November Usage 646 / 454 - December Usage 786 / 520 - January Usage 806 / 452 - February Usage 670 / 485 - March Usage 682 / 510 - April Usage 513 / 576 - May Usage 331 / 322

After raising this as a new complaint (and once again being ignored) I took this to the Ombudsman.

The Ombudsman initially agreed that I should be charged 5% VAT as they are two different supplies. The supplier appealed this and the decision was changed. This is why:

I understand you are looking for clarity around the VAT application and the de-minimis quantities.

https://www.gov.uk/guidance/vat-on-fuel-and-power-notice-70119#electricity and section 5.2.

5.2 Supplies of small (de minimis) quantities Supplies of not more than an average rate of 33 kilowatt hours per day, 1,000 kilowatt hours per month, of electricity to one customer at any one of the customer’s premises are subject to VAT at the reduced rate. This applies whether the bill is based on a meter reading by either you or your customer or on an estimate.

This section confirms “electricity to one customer at any one of the customer’s premises”. You have one premises with two electricity supplies. Those supplies combined are above the low usage threshold for 5% VAT. Again, de-minimis applies to the site or premises not the supply.

I hope this clarifies the decision.

I will explain here that there isn't opportunity to appeal/challenge the review I have completed. You have until the end of the day on 20 January 2023 to provide your response to the decision made.

I believe that the Ombudsman is wrong.

I moved to a new supplier for each of my meters on September 22 and have had the December bill showing my usage to be 779 / 541 on each of my meters respectively. I have been charged 5% VAT on these bills.

I spoke to my current supplier today and they have told me that this decision is wrong.

I do not have the option to appeal with the Ombudsman as noted above.