VAT on electric

[soggybottom]

Can anyone out there give me a definitive answer on the correct VAT charges on electric hookups on a marina berth?
Is the marina owner supposed to charge at domestic power reduced rate or full rate?
Assuming non-liveaboard, leisure visitor only, is the rate supposed charged at 5% or 20%?
Doing a bit of Googling comes up with varying answers and the govt websites are clear as mud!
Clearly if it is a"liveaboard" or "houseboat" it is a residential property but there seems to be confusion over marina leisure berths.
I found an HMRC webpage saying that marina berths are regarded in same way as caravan parks but then the rules on caravans seem just as confused!
Electric to our boat is for domestic use but does HMRC see it that way? If classed as non-domestic, would it qualify as reduced rate "deminimis" use (ie less than 33kWh/day reduced rate)?
Given rocketing electricity prices that extra 15% VAT makes quite a difference across the year so would just like to know where we stand.
TIA

 

[Sticky Fingers]

It’s 20%. Same as public EV chargers.

 

[Momac]

5%
HMRC provides clarification on the temporary reduction in VAT for the leisure marine industry

 

[Sticky Fingers]

Covid relief for Holiday lets specifically. Not 2023 generic marina berths whether for live aboard or houseboats.

 

[soggybottom]

Hmm still clear as mud then.

 

[Martin_J]

I'll give an answer half way between the two then . ..

 

[PeterBoater]

Electricity (the noun) is charged by non-liveaboard marinas in two ways: per KWh at the same unit rate that they pay (ie not allowed to make a profit), plus VAT at 5%, and a standing charge/meter hire at whatever they want, plus 20% VAT.

 

[Martin_J]

FWIW, Premier use the 5% rate on "Electricity Used" and the 20% rate on the "Facility Charge"... and I'd expect them to have got it right.

 

[Martin_J]

I couldn't post quick enough for my half way between the two answer just now