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Last updated October 2026.
A business electricity bill, line by line
| Line | What it is | Check |
|---|---|---|
| MPAN | 21-digit Meter Point Administration Number identifying the supply. The bottom row starts with the distributor ID (10–23) and shows the profile class and meter time-switch code. | Matches the MPAN on your contract; profile class is right for the site. |
| Meter serial and reads | Serial number of the physical meter, with opening and closing reads and the read type: A actual, C customer, E estimated. | Serial matches the meter on site; reads are actual, not a run of estimates. |
| Unit rate(s) | Pence per kWh, sometimes split into day, night and weekend or into time-of-use bands for half-hourly sites. | Matches the contract schedule exactly, including after any contract change. |
| Standing charge | Pence per day for the connection, regardless of use. | Matches the contract and the published charge for your meter class. |
| Capacity charge | For larger sites, a monthly charge per kVA of agreed supply capacity. | Agreed capacity is not far above your actual maximum demand. |
| Pass-through charges | On pass-through contracts, network (DUoS, TNUoS) and policy costs billed at cost. | Rates match the published tariffs for your region and the period. |
| Climate Change Levy | Per-kWh government levy, shown separately. | Correct rate for the period; relief or exemption applied if you qualify. |
| VAT | 20% standard; 5% for low usage or charitable non-business use. | Correct rate; declaration on file if 5% applies. |
A business gas bill, line by line
| Line | What it is | Check |
|---|---|---|
| MPRN | Meter Point Reference Number, up to ten digits, identifying the gas supply point. | Matches the MPRN on your contract. |
| Meter reads and units | Reads in cubic metres or hundreds of cubic feet, with the read type. | Reads are actual; units match the meter type. |
| Conversion to kWh | Volume × volume correction factor × calorific value ÷ 3.6. The correction factor is 1.02264 for most meters; calorific value is published daily by the network and averaged over the bill period. | Correction factor is right for the meter; calorific value is within the normal range of roughly 37.5 to 43 MJ/m³. |
| Unit rate | Pence per kWh. | Matches the contract schedule exactly. |
| Standing charge | Pence per day. | Matches the contract and the meter class. |
| Climate Change Levy | Per-kWh levy at the gas rate. | Correct rate; relief applied if you qualify. |
| VAT | 20% standard; 5% for low usage or charitable non-business use. | Correct rate; declaration on file if 5% applies. |
The conversion line is where gas errors hide. A wrong correction factor or an unusual calorific value changes every kWh on the bill, and because the arithmetic is unfamiliar most people skip it. It takes a minute to check with a calculator.
Talk it through with us
Send us a recent bill or a quick description of your sites and we will tell you plainly what applies to you and what it would involve. No obligation.
Where errors hide most often
Across both fuels, the lines that repay attention are the read type, the unit rate against the contract after any change, the standing and capacity charges against the meter class, and the VAT and levy lines against your eligibility. Everything else is either arithmetic, which is rarely wrong, or network charges set by the regulator, which are rarely worth disputing. The common billing errors page goes through each of the frequent problems in turn.
Frequently asked questions
What does the E next to my meter read mean?
Estimated. The supplier did not have an actual read and estimated consumption. A or C reads are actual or customer-submitted.
How is gas converted from cubic metres to kWh?
Volume in cubic metres, multiplied by the volume correction factor (1.02264 for most meters) and the calorific value for the period, divided by 3.6.
What is the bottom line of the MPAN for?
The first two digits identify the distribution network for your region. The full 13 digits uniquely identify the supply point.
What is a capacity charge?
A monthly charge on larger electricity supplies for the agreed maximum capacity in kVA, payable whether or not you use it.
Why does my bill show network charges separately?
On pass-through contracts, network and policy costs are billed at cost rather than built into the unit rate, so they appear as their own lines and change when the published tariffs change.
Why is VAT 20 percent on my small business bill?
Because that is the standard rate. Sites with very low usage and charities for non-business use qualify for 5 percent, but only once a declaration is filed with the supplier.
Need help? Get in touch
Call us on 020 8036 5715, or email us, and we will take it from there.