Sourced fact
The E2 unit-rate field is expressly denominated in pounds per kWh inclusive of VAT.
Regulation · GB
VAT basis for home charging cost
The E2 Ofgem unit rates and standing charges are already inclusive of VAT. Do not add VAT again when using those fields. For any user-entered supplier rate, require the user to state whether VAT is included before calculating.
Ofgem: Price cap unit rates and standing charges
Reviewed
Key facts and evidence
Within the UK, this page covers Great Britain electricity-rate inputs as of 13 August 2026. The conclusion is that E2 Ofgem values already include VAT and must not receive a second VAT adjustment. Their effective period is 2026-07-01 to 2026-09-30; no VAT basis is inferred for a separate user-entered supplier price.
Ofgem: Price cap unit rates and standing charges
Sourced fact
The E2 standing-charge field is expressly denominated in pounds per day inclusive of VAT.
Sourced fact
A separate user-entered price is not calculated until its VAT basis is declared.
Keep VAT treatment visible when using Ofgem or user-entered electricity rates in a Great Britain home EV charging calculation.
E2 rates include VAT
The Ofgem E2 fields are unit_rate_gbp_per_kwh_inc_vat and standing_charge_gbp_per_day_inc_vat. For rows effective 2026-07-01 to 2026-09-30, the calculator uses those values directly and labels the result VAT included; it does not apply another VAT multiplier.
Input × formula × dated rate
Input: charging kWh, any incremental days and an explicit VAT-basis flag. Formula: inputs × the selected dated rate on the same VAT basis. Dated rate: matching Ofgem row, 2026-07-01 to 2026-09-30, already VAT included. A user-entered rate with unknown VAT basis produces no money result.
What to do next
Retain the rate's stated VAT basis and avoid converting it unless a current authoritative basis is supplied.
Immediate action: Mark the price as VAT included, VAT excluded or unknown before calculation.
- Stop if the VAT basis of a user-entered price is unknown.
Professional hand-off
- Ask the electricity supplier to confirm whether a quoted price includes VAT when the tariff record is ambiguous.
Questions this record can answer
What does the sourced evidence say about e2 rates include VAT?
The Ofgem E2 fields are unit_rate_gbp_per_kwh_inc_vat and standing_charge_gbp_per_day_inc_vat. For rows effective 2026-07-01 to 2026-09-30, the calculator uses those values directly and labels the result VAT included; it does not apply another VAT multiplier.
What does the sourced evidence say about input × formula × dated rate?
Input: charging kWh, any incremental days and an explicit VAT-basis flag. Formula: inputs × the selected dated rate on the same VAT basis. Dated rate: matching Ofgem row, 2026-07-01 to 2026-09-30, already VAT included. A user-entered rate with unknown VAT basis produces no money result.