Frequently asked questions

This e-guide explains the rates at which Value Added Tax (VAT) and Climate Change Levy (CCL) are chargeable on electricity and gas supplies. Value Added Tax (VAT) In line with current legislation (VAT Act 1994 as amended), there are two rates of VAT applicable to supplies of electricity and gas used for business or non-domestic purposes: the standard rate the reduced rate Where an electricity or gas supply is used wholly or partly for domestic or charitable non-business use, that part of the supply qualifies for the reduced rate of VAT. This is known as 'qualifying use'. Customers with qualifying use are required to submit a separate Customer Declaration Certificate for each supply, to advise us what percentage is used for domestic or charitable on-business purposes. Climate Change Levy (CCL) CCL is a government-imposed tax to encourage reduction in gas emissions and greater efficiency of energy used for business or non-domestic purposes. CCL is chargeable only on units/kWh used and not on any other component of the bill such as fixed daily charges. Separate rates have been set for electricity and gas. These are now indexed-linked and therefore likely to increase on 1 April each year. Under current legislation: where VAT is charged at the standard rate, CCL (plus VAT on CCL) will usually be added to the bill where VAT is charged at the reduced rate, the supply is automatically excluded from CCL these rules are applied automatically at the time of billing All other business customers entitled to CCL relief must submit a PP11 Supplier Certificate for each supply covered, to advise us what percentage of CCL relief is applicable. PP11s can be downloaded from the HM Revenue & Customs (HMRC) website: www.hmrc.gov.uk.

This will enable non-domestic consumers and their nominated third parties to request free access to (up to) 12 months of their historic smart meter energy use data in a machine-readable format via the internet. As per the policy, we will respond to data access requests within 10 working days, either granting data access (where all legal requirements are met) or clearly outlining why the request has been rejected and next steps.

What Businesses Need to Know The National Energy System Operator (NESO) has published its final Transmission Network Use of System (TNUoS) tariffs for 2026/27. These final rates indicate a substantial increase in costs for demand customers as the UK accelerates investment in its electricity infrastructure to support renewable generation and long-term grid resilience. Why TNUoS Charges Are Increasing Several key factors are driving the uplift: Grid modernisation and reinforcement Major upgrades are required to transport power from new renewable assets—such as large offshore wind farms—to demand centres across the UK. Ofgem’s RIIO-ET3 price control The new regulatory period increases revenue allowances for Transmission Owners to fund this system transformation. Targeted Charging Review changes More costs are allocated through fixed daily charges, increasing the demand residual component. Lower UK electricity demand Costs are being recovered across a smaller base of consumption, raising the per-unit cost. Inflation and financial modelling updates Adjustments to capital allowances and economic assumptions also contribute. These changes are designed to support the UK's transition to a low-carbon electricity system. However, they will increase non-commodity costs for all electricity users from April 2026. Final Rates for 2026/27 NESO’s published rates depend on your meter classification and location. You can find the full tariff tables and methodology here: https://www.neso.energy/industry-information/charging/tnuos-charges How Charges Are Applied • The non-locational demand residual (£/site/day) will appear on your invoice as a standalone line item, based on your distribution band. • Consumption-based charges are included within NHH unit rates. • For HH supplies, an interim charge structure applies. Final tariffs have now been published by NESO. Our Commitment If you have questions or would like to understand how these changes may affect your organisation, please get in touch here

We do work with brokers – but we do not deal with brokers who predominantly operate with micro-businesses or SMEs.

Business or non-domestic use If your electricity or gas supply is used solely for business or non-domestic purposes, VAT will usually be charged at the standard rate and CCL (plus VAT on CCL) will also be added to the bill Low usage business or non-domestic use Under a government concession, 'low usage' of electricity and gas for business or non-domestic purposes is chargeable at the reduced rate of VAT. These supplies are automatically excluded from CCL. The low usage thresholds are: electricity - at or below 33 units per day during the bill period gas - at or below 145 kWh per day during the bill period Where more than one meter is billed on an account, consumption across all meters is combined in order to take into account the total quantity supplied through all relevant meters. There is no requirement for the customer to claim the reduced rate of VAT or exclusion from CCL on low usage as these concessions are applied automatically at the time of each billing. Domestic or charitable nonbusiness use (qualifying use) If your electricity or gas supply is used wholly or partly for domestic or charitable non-business purposes, that part of the supply qualifies for the reduced rate of VAT and for exclusion from CCL. This is known as qualifying use. The percentage of qualifying use can vary between energy supplies to the same site. Customers are therefore required to submit a separate Customer Declaration Certificate per fuel, per account, to advise us what percentage of each supply meets the qualifying criteria (set by the government). See pages 4 and 5 for further details regarding which activities do and do not meet the government's qualifying criteria to be considered as domestic or charitable non-business use. We cannot assume a percentage of qualifying use on behalf of the customer. In the absence of a valid Customer Declaration Certificate, supplies will be charged VAT and CCL at the rates appropriate to business or non-domestic use. Where there is both qualifying and non-qualifying use of the supply, this is known as 'mixed use'. Please refer to the mixed use section on page 6 for further details.

Where does our electricity come from? Our Fuel Mix shows where our electricity comes from. We are required by Ofgem to disclose our fuel mix and any part of electricity purchased for supply that we do not hold relevant evidence for is derived from the Residual Fuel Mix. Evolve Energy Supply Limited Fuel Mix Disclosure relates to total electricity supplied in the period 1st April 2024 to 31st March 2025, and are as follows: *Source is Fuel mix disclosure data table (publishing.service.gov.uk) 4. UK fuel mix (for comparison). The Residual Fuel Mix is taken from the Department for Energy Security & Net Zero Fuel Mix Disclosure Data Table.

Yes, we embrace independent generators and operate PPA's through both Sleeving Agreements and directly to integrate renewable energy into our customer supply positions.

We will make available free, user-accessible energy use information to customers within the scope of the Default Data Offer. Customers are required to contact our Account Services team on account.services@evolve-energy.com or by calling 0843 504 7799 to confirm they wish to access their data. You will be asked to verify your identity or provide a letter of authority if you are a TPI acting on behalf of a customer. Our AS team will provide a login to a hosted data portal to allow you to retrieve your half-hourly (electricity/gas) data retrieved from the AMR meter.

Yes, we supply customers of varying sizes that deal with Evolve Energy directly.

What types of supply are considered to be domestic use? More detailed infomation can be obtained from HMRC: www.hmrc.gov.uk HMRC National Advice Centre: 0845 0100 9000 See the following HMRC VAT notices available from their website: 101/19 - Fuel and power 701/20 - Caravans and Houseboats

We will regularly raise customer awareness of the routes by which you can access your smart meter energy use data for free.

The Feed-in Tariff (FIT) scheme is a government programme designed to promote the uptake of small-scale renewable and low carbon electricity generation technologies. The scheme was introduced in April 2010 and requires participating licensed electricity suppliers to make payments on both generation and export from eligible installations. The FIT scheme is available for anyone who has installed, or is looking to install, one of the following technology types up to a capacity of 5MW, or 2Kw for micro-CHP: Solar photovoltaic (PV) Wind Micro combined heat and power (CHP) Hydro Anaerobic digestion (AD) All Licensed Electricity Suppliers are required to participate in some aspects of the FIT scheme, including declaring their FIT status annually and taking part in the periodic and annual levelisation process. Licensed electricity suppliers cannot offer FIT to customers unless they are confirmed to be a FIT licensee for which their status must be confirmed to Ofgem by 14th February each year based on one of the following three categories: Mandatory FIT licensee – Any supplier that has at least 250,000 domestic customers as at 31 December of the immediately preceding FIT year Voluntary FIT licensee – Any supplier that has less then 250,000 domestic customers but elect to register and make FIT payments to certain eligible generators Non-FIT licensee – for the FIT year starting on 1 April following the FIT notification For more information on the scheme and how to apply please follow this link to the Ofgem website. BPG’s status is presently a Non-FIT licensee.

Our Customer Services team aim to resolve your complaint straight away but if they can’t, they’ll acknowledge your complaint in writing. We endeavour to respond to your complaint within 10 working days. You can contact the team in one of the following ways: Call: 0843 504 7799 Email: account.services@evolve-energy.com Post: Evolve Energy, Jubilee House, Lytham, FY8 5FT If your complaint takes longer, we will regularly update you with our next steps and agree with you the following method of contact.

In accordance with the Electricity Act 1989, Section A: Standard Conditions For All Suppliers 11 to 19: Industry Activities and procedures – Part 13 Arrangements for site access, Evolve Energy requires safe and unobstructed access to any supply point under our registration at all reasonable times for any purpose, provided that in an emergency access shall be afforded at any time without notice.

What types of supply are considered to be charitable non-business use? Although you must either be a registered charity or have your charitable status recognised by HMRC, that in itself is not deemed to be an automatic qualifying use. There is no general VAT relief for charities on electricity and gas supplies. However, legislation does provide specific relief for the nonbusiness activities of a charity, whereby that part of the supply is seen as a qualifying use. If you are a registered charity and the supply is used for domestic purposes, your declaration should be on the basis of domestic use. See page 4. More detailed information can be obtained from: HMRC: www.hmrc.gov.uk HMRC National Advice Centre: 0845 0100 9000. See the following HMRC VAT notices available from their website: 701/1 - Charities 701/5 - Clubs and Associations 701/30 - Education 701/35 - Youth Clubs

We certainly can help you. Even though we cannot advise you when to purchase energy, we have tools and software that can be provided to help inform your decision. We will also support you in explaining the different mechanisms that exist.

If you’re not entirely happy with the way your complaint has been handled, contact us through the most convenient method to you as in Stage One, stating that you would like your complaint escalated to a Manager. One of our Managers will review your complaint and attempt to resolve the issue as quickly as possible. Similar to Stage One, we endeavour to update you within 10 working days. A longer time may be required for more complicated complaints, but we’ll keep you up to date with how we’re progressing.

In the 2015 Autumn Statement, the Government announced its intent to reduce the impact of renewables policies on the costs of electricity for the most Energy Intensive Industries (EIIs). This proposal would see EIIs exempt from a significant proportion1 of the costs of the Renewables Obligation (RO) and the Small Scale Feed-in Tariff (ss-FiT), in order to ensure that they maintain their competitiveness internationally. EII’s are currently entitled to cash compensation from the cost of these schemes (i.e. they pay the costs but receive compensation from the Government). From April 2017, it is proposed that this would change to a direct exemption at source; however, this is subject to State Aid Approval. Under this exemption, companies operating in sectors such as metal casting, heavy manufacturing and mining will benefit, but non-exempt customers will pay extra to cover the cost of the exemptions. This cross-subsidy will put further upward pressure on prices for these non-EII customers. What are EII’s? EII’s are Energy Intensive Industries which include sectors such as mining and heavy manufacturing, and are distinguished by their trade and electricity intensity. What is the potential impact for non-exempt customers? It is estimated that approximately 17TWh will be exempt from the Renewables Obligation (RO) and Feed In Tariff (FiT), with non-eligible customers expected to absorb the extra costs. This policy could add approximately £1.10/MWh to the RO forecast and around £0.30/MWh to the FiT forecast. This would mean an increase from current rates upwards of 6.3% and 6.4% for RO and FiT respectively. Costs will be recovered through the invoice charges of non-exempt customers.

Moving a portfolio from an incumbent supplier can be a cause for concern. However we want everyone in the process to feel confident. Transfer readings form a big part of the Consultant and Customer’s consideration in transferring energy supplier especially for large multi-site portfolios. Evolve Energy, for example, can provide details of the D0086 electricity transfer readings to demonstrate that we will always raise our invoices to these readings despite the outgoing supplier often using estimates. This empowers our Partners to validate invoices which we consider to be vital for them to know that our billing is accurate.

Where there is a mix of activities, some of which meet the government's criteria for domestic or charitable non-business use and some which do not, you will need to estimate the split between qualifying and non-qualifying use, for each individual meter, in order to submit the appropriate VAT declaration. Your estimate can be based on any method that is 'fair and reasonable', such as rating of appliances, annual consumption or square footage. Charities can use their annual accounts to estimate the split between 'non-business' funding and 'business' income. In all cases, you must be able to demonstrate to HMRC (if required), that any VAT declaration you submit, represents a valid qualifying use. Currently: Where there is 60% or more qualifying use (either domestic or charitable non-business), the whole of the supply is chargeable at the reduced rate of VAT and is excluded from CCL. Your Customer Declaration Certificate should, however, reflect your best estimate of the actual percentage of qualifying use for each meter as, under HMRC guidelines, we cannot accept wording such as 'over 60%, therefore 100%' - or similar - and will have to return the certificate to you for further clarification. Where there is between 1-59% qualifying use (either domestic or charitable non-business), that part of the supply will be charged at the reduced rate of VAT and will automatically be excluded from CCL. The non-qualifying use will be subject to VAT and CCL at the appropriate business / non-domestic rate. Declaration forms: Customers with qualifying use are required to submit a separate Customer Declaration Certificate for each supply, to advise us what percentage is used for domestic or charitable nonbusiness purposes. Important information VAT Customer Declaration Certificates and PP11 Supplier Certificates are not transferable between suppliers. When changing suppliers, you should ensure that the appropriate certificates are submitted to your new supplier, advising the percentage of relief which is applicable to each supply. Once accepted, your declaration will remain valid indefinitely. If there is a change in your qualifying use, you should notify us by submitting a revised Customer Declaration Certificate. Any false statement or failure to notify us of a change in qualifying use may make you liable to a financial penalty under the VAT Act 1994 (as amended from time to time).

If your customer wants to protect their commodity exposure and purchase energy on a long term horizon but they cannot access a long term flexible framework because of their credit position, we’re often able to help. We will explore numerous options to give the customer what they want if we can mitigate our credit exposure. This can include cash margining to cover the mark-to-market risk and advance payment or a combination of both.

The Energy Ombudsman will only consider conducting a full review if we have been provided an adequate opportunity to resolve your complaint. The Energy Ombudsman will only investigate your complaint if the following circumstances apply: You have received a Deadlock letter from us; or At least 8 weeks have passed since you first made the complaint to us. If you contact the Energy Ombudsman before either of these requirements, they will refer your complaint back to us for further action.

Smart meters are replacing traditional gas and electricity meters in homes, small businesses and schools across Great Britain as part of an important upgrade to the national energy infrastructure and underpinning the cost-effective delivery of Government’s net zero commitment. The rollout of smart meters to non-domestic sites within the mandate is estimated to lead to £1.5 billion of energy consumption reductions[1], driven by these consumers engaging with their smart meter data and identifying ways to reduce their energy use. In order to drive forward further innovation and provide customers will access to their data, the Department of Energy Security and Net Zero have introduced policy changes to improve the smart meter data offer for non-domestic consumers. The scope of the policy changes apply to all customers to smaller businesses where the site supplies is in electricity profile classes 1-4 or with gas consumption below 732 MWh per annum. These policy changes consist of: On-request data offer: This will enable non-domestic consumers and their nominated third parties to request free access to (up to) 12 months of their historic smart meter energy use data in a machine-readable format via the internet. As per the policy, we will respond to data access requests within 10 working days, either granting data access (where all legal requirements are met) or clearly outlining why the request has been rejected and next steps. Default data offer: We will make available free, user-accessible energy use information to customers within the scope of the Default Data Offer. Customers are required to contact our Account Services team on account.services@bpgenergy.com or by calling 0843 504 7799 to confirm they wish to access their data. You will be asked to verify your identity or provide a letter of authority if you are a TPI acting on behalf of a customer. Our AS team will provide a login to a hosted data portal to allow you to retrieve your half-hourly (electricity/gas) data retrieved from the AMR meter. Awareness raising requirements with respect to data: We will regularly raise customer awareness of the routes by which you can access your smart meter energy use data for free. [1] https://www.gov.uk/government/publications/smart-meter-roll-out-cost-benefit-analysis-2019

You can contact the Energy Ombudsman in one of the following ways: Online: www.energyombudsman.org Email: enquiry@energyombudsman.org Call: 0330 440 1624 (Mon – Fri, 8am – 8pm) (Sat, 9am – 1pm) Textphone: 0330 440 1600 Post: Energy Ombudsman, PO Box 966, Warrington, WA4 9DF.

If you need independent advice you can contact Citizens Advice. The Citizens Advice consumer service provides free and independent help and advice to small businesses, assisting with a wide range of issues from contracting to making a complaint, or providing general advice for business concerns such as debt management and affordability. The Citizens Advice phone number is 0808 223 1133 for England and 0808 223 1144 for a Welsh language service. Alternatively, you can visit their website at www.citizensadvice.org.uk/energy/. Their service is free, independent and confidential. If you live in Scotland you can contact Advice Direct Scotland; their website is https://energyadvice.scot/ or contact them by phone on 0808 196 8660.

Yes, we do operate Sleeving Agreements with customers who have their own bilateral PPA's with renewable generators.

Yes, we support renewable generators who are partly exporting under a Class - C physical private wire arrangement as well as time matching demand to generation under a Class - A virtual power plant exemption.

Link: www.ukpowernetworks.co.uk/internet/en/power-cuts Phone Number: 0800 783 8838 MPAN First 2 Digits: 10

Link: www.nationalgrid.co.uk/power-cut-information Phone Number: 0800 6783 105 MPAN First 2 Digits: 11

P442 was the Elexon modification for finding an enduring solution for treating licence exempt volumes into industry settlement. Evolve Energy sat on the industry work group that shaped the solution which Ofgem approved on 8th May 2024.

Link: www.ukpowernetworks.co.uk/internet/en/power-cuts Phone Number: 0800 783 8838 MPAN First 2 Digits: 12

Link: www.spenergynetworks.co.uk/pages/power_cuts.aspx Phone Number: 0800 001 5400 MPAN First 2 Digits: 13

Link: www.nationalgrid.co.uk/power-cut-information Phone Number: 0800 6783 105 MPAN First 2 Digits: 14

Link: www.northernpowergrid.com/power-cuts-map Phone Number: 0800 668 877 MPAN First 2 Digits: 15

Link: www.enwl.co.uk/power-cuts Phone Number: 0800 195 4141 MPAN First 2 Digits: 16

Link: www.ssepd.co.uk/ContactUs/ Phone Number: 0845 300 999 MPAN First 2 Digits: 17

Link: www.spenergynetworks.co.uk/pages/power_cuts.aspx Phone Number: 0800 092 9290 MPAN First 2 Digits: 18

Link: www.ukpowernetworks.co.uk/internet/en/power-cuts Phone Number: 0800 783 8666 MPAN First 2 Digits: 19

Link: www.ssepd.co.uk/ContactUs/ Phone Number: 0800 072 7282 MPAN First 2 Digits: 20

Link: www.nationalgrid.co.uk/power-cut-information Phone Number: 0800 6783 105 MPAN First 2 Digits: 21

Link: www.nationalgrid.co.uk/power-cut-information Phone Number: 0800 6783 105 MPAN First 2 Digits: 22

Link: www.northernpowergrid.com/power-cuts-map Phone Number: 0800 375 675 MPAN First 2 Digits: 23

An Alpha Identifier is the letter allocated to business energy customers in a particular block, which is in turn linked to the postcode. If required, the National Grid will refer to these letters when announcing supply emergency measures to inform businesses if their ‘block’ will be impacted.

Evolve Energy Customers can find their Rota Load Disconnection Alpha Identifier on their invoice on the right-hand-side beneath their MPAN number.

Please let us know if you do not have an Alpha Identifier on your invoice. It could be because your postcode might not have been assigned one by the Network Operator or the postcode we have for you is incorrect. If you do not have an Alpha Identifier, please contact us on 0843 504 7799 or account.services@evolve-energy.com and our account services team will assist.

An emergency power cut is an extremely rare event. They are only used when it’s necessary to protect the wider power network; if there is a serious problem and demand for electricity is expected to exceed the levels of supply available.

National Grid are aiming to provide advanced notification of any planned power cut, to allow businesses to plan ahead. Each distribution area across the UK is divided into 18 blocks which are made up of a number of discrete geographical areas. Each block is assigned an alphabetic letter, known as an ‘Alpha Identifier’. The blocks are allocated to the slots and are designed to allow businesses in any given block to operate as normally as possible for 3 days in succession. This means that power cuts will either be concentrated between Monday and Wednesday, or Thursday and Saturday with Sunday being shared between all blocks. Customers should speak to their insurance companies to understand if any losses are covered.

The Electricity Supply Emergency Code (ESEC) has compiled the criteria for a site receiving Protected Status. This is defined in section 5.2 of the ESEC. Protected customers include hospitals, emergency services, water/sewerage installations etc.

To apply to be a Protected Site customers should initially review sections 5.3 and 5.4 of the ESEC. Customers will need to contact their local Distribution Network Operator (DNO) if they believe they fall under any of the criteria of a protected customer.

We request that if you believe you fall under the category of a vulnerable customer in your business activities, that you register for the ‘Priority Services Register’. A vulnerable customer could be someone classified as elderly or medically dependent on electricity (e.g., dialysis machines). Registering for the Priority Services Register can be done by either contacting your local network operator or by e-mailing account.services@bpgenergy.com to allow us to register you on Evolve Energy’s Priority Services Register and with the industry.

Distribution Network Operators: Emergency contacts – BPG Energy Priority Services Registration: Getting extra help from your energy network operator – Energy Networks Association (ENA) Energy Networks Association: What to do during a power cut – Energy Networks Association (ENA) powercut105.com

We are a Data Controller of your information. Evolve Energy legal basis for collecting and using the personal information described in this Privacy Policy depends on the Personal Information we collect and the specific context in which we collect the information: Evolve Energy needs to perform a contract with you You have given Evolve Energy permission to do so Processing your personal information is in Evolve Energy's legitimate interests Evolve Energy needs to comply with the law Evolve Energy will retain your personal information only for as long as is necessary for the purposes set out in this Privacy Policy. We will retain and use your information to the extent necessary to comply with our legal obligations, resolve disputes, and enforce our policies. If you are a resident of the European Economic Area (EEA), you have certain data protection rights. If you wish to be informed what Personal Information we hold about you and if you want it to be removed from our systems, please contact us. In certain circumstances, you have the following data protection rights: The right to access, update or to delete the information we have on you. The right of rectification. The right to object. The right of restriction. The right to data portability The right to withdraw consent

Evolve Energy follows a standard procedure of using log files. These files log visitors when they visit websites. All hosting companies do this and a part of hosting services’ analytics. The information collected by log files include internet protocol (IP) addresses, browser type, Internet Service Provider (ISP), date and time stamp, referring/exit pages, and possibly the number of clicks. These are not linked to any information that is personally identifiable. The purpose of the information is for analyzing trends, administering the site, tracking users’ movement on the website, and gathering demographic information.

Like any other website, Evolve Energy uses ‘cookies’. These cookies are used to store information including visitors’ preferences, and the pages on the website that the visitor accessed or visited. The information is used to optimise the users’ experience by customising our web page content based on visitors’ browser type and/or other information.

You may consult this list to find the Privacy Policy for each of the advertising partners of Evolve Energy. Third-party ad servers or ad networks uses technologies like cookies, JavaScript, or Web Beacons that are used in their respective advertisements and links that appear on Evolve Energy, which are sent directly to users’ browser. They automatically receive your IP address when this occurs. These technologies are used to measure the effectiveness of their advertising campaigns and/or to personalise the advertising content that you see on websites that you visit. Note that Evolve Energy has no access to or control over these cookies that are used by third-party advertisers.

Evolve Energy’s Privacy Policy does not apply to other advertisers or websites. Thus, we are advising you to consult the respective Privacy Policies of these third-party ad servers for more detailed information. It may include their practices and instructions about how to opt-out of certain options. You can choose to disable cookies through your individual browser options. To know more detailed information about cookie management with specific web browsers, it can be found at the browsers’ respective websites.

Another part of our priority is adding protection for children while using the internet. We encourage parents and guardians to observe, participate in, and/or monitor and guide their online activity. Evolve Energy does not knowingly collect any Personal Identifiable Information from children under the age of 13. If you think that your child provided this kind of information on our website, we strongly encourage you to contact us immediately and we will do our best efforts to promptly remove such information from our records.

Our Privacy Policy applies only to our online activities and is valid for visitors to our website with regards to the information that they shared and/or collect in Evolve Energy. This policy is not applicable to any information collected offline or via channels other than this website.

By using our website, you hereby consent to our Privacy Policy and agree to its terms.

This website is owned and operated by Evolve Energy. Company Number 09523024 Registered Address: Jubilee House, East Beach, Lytham St. Annes, England, FY8 5FT You can contact us: by post, to the postal address given above; by email account.services@evolve-energy.com Using our website

When someone deliberately interferes with a gas or electric meter, so their energy usage isn’t recorded properly, or stops being recorded altogether. The illegal abstraction of electricity/gas or the deliberate interference (or tampering) with a meter to prevent it from accurately recording consumption are criminal offenses under the Theft Act 1968 and the Gas Act 1986 respectively. Energy theft is not only costly to the public, but incredibly dangerous.

Tampering with a gas meter can lead to gas leaks, causing respiratory problems, unconsciousness, and many other health issues. Natural gas is extremely flammable and if it is leaking, flicking a light switch is all it takes to cause an explosion risking terrible injuries. Electric meters that have been tampered with can overheat, malfunction, and become ‘live’. This can cause electrocution and other serious illnesses. In worst case scenarios, tampering with meters could result in potential fatalities.

It can be difficult to tell whether a meter has been tampered with, keep a look out for the following signs. Gas Suspicious wires or pipes by meters or appliances that look out of place Meter dials are static A smell of gas near a meter box Meters that have been turned around so the dial isn’t visible Rubber piping on pipework that should be metallic Dials have disappeared Electricity Smashed or broken metering casing Meter dials are static Unconventional wiring in or around the meter Burning smell Suspicious wires or pipes by meters or appliances that look out of place Damaged meter casing, or parts of the plastic casing having been melted or scorched Suspicious calls or emails from anyone who suggests they can save you money, especially cold callers claiming to be from a reputable company.

If you suspect illegal activity, then report it immediately to us: 0843 504 7799, or account.services@evolve-energy.com If you would prefer to remain anonymous, you can visit Report Energy Theft – stayenergysafe.co.uk StayEnergySafe is powered by the Crimestoppers charity. You can contact them anonymously on 0800 023 2777, or through their online form.

In compliance with section 161 and section 19 (2) of schedule 19 Finance Act 2016, we publish below our tax strategy. Our business has a strong focus on ethics and corporate responsibility. We see responsible administration and payment of taxation as a fundamental part of our obligation to society. We aim to create a business that anticipates and mitigates the risks to its future sustainability and look to identify opportunities and promote the organisations ethical code to relevant stakeholders and interested parties.

Our overall tax strategy is to: Comply with all relevant laws, rules, regulations, and reporting and disclosure requirements, wherever we operate Pay the correct amount of tax at the right time Identify, evaluate, monitor and manage tax, legal and regulatory risks Apply professional diligence and care in the management of all risks, including tax matters Take an appropriate and balanced approach when considering how to structure tax-sensitive transactions Utilise tax reliefs and incentives where available in a manner which is consistent with applicable law and regulations Consider the tax impact in major or complex business decisions, for example acquisitions

This Group Tax Strategy has been reviewed by the Board of Sion Group Holdings Limited (“the Board”) and is aligned to the business strategy to support genuine commercial activity. The Board is committed to manage its tax affairs in a responsible and transparent manner, to comply with all relevant tax legislation and to have due regard for the Group’s wider reputation and corporate social responsibilities. All actions taken to secure the aims and objectives of the Group Tax Strategy will be supported by appropriate legal, accounting, valuation and other relevant professional support and advice, including where required, third party professional tax support and advice. Performance against the Group Tax Strategy is the responsibility of the Director nominated as Senior Accounting Officer. Controls in place to minimise our Tax Risk include: The Group understands the complex nature of tax and seeks specialist advice in connection with non-routine transactions The Group contacts external advisers with technical queries when appropriate. The Senior Accounting Officer, together with the Board, is responsible for day to day tax across the Group and ensures that it has appropriate software systems in place to calculate liabilities in line with up to date legislation and appropriately qualified staff to operate these systems.

The Group’s strategic aim is to be low risk in respect to tax compliance and to have a strong relationship with HMRC. The Group seeks to achieve this aim through submission of all UK Tax returns on a timely basis and paying the appropriate amount of tax at the right time.