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- Domestic users will attract the reduced rate of 5%. Commercial users will attract the standard rate of 20% unless they use less than 33 units (kW) per day, in which case the reduced rate of 5% is applied. Electricity consumed for charitable non –business use will attract the reduced rate of 5% VAT.www.manxutilities.im/your-home/electricity/your-electricity-bill-explained/
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