Smart Energy Insights
Energy Insights
Thomas McGlynn • 20 October 2026

E.ON Next Business Deemed Rates & Out-of-Contract Guide

E.ON NEXT Business electricity & gas

Know your rates.
Understand
your next step.

Check E.ON Next’s published deemed prices for your region and meter setup. Then compare your next contract with Smart Energy, whether you’ve moved in, your plan has ended or your renewal is approaching.

I’m out of contract ↗ My contract ends soon

No obligation to accept a quote · Commission explained before agreement

Published deemed rates Checked 20 Oct 2026

Merseyside & North Wales · unrestricted aggregated electricity and standard gas. Check the category on your bill.

Electricity Unrestricted · aggregated
44.3p /kWh + 300.0p a day
Gas Standard business deemed
13.9p /kWh + 175.0p a day
Business price tables effective from 4 September 2026
Electricity PDF ↗ Gas PDF ↗

Inside the supplier’s 1 October 2026 documents.

Supplier rates exclude VAT and Climate Change Levy.
Tax applies only to the calculator’s cost estimates.

Prepared by Smart Energy Company Last checked Independent guide to E.ON Next’s business schedules
01 / MATCH YOUR TARIFF

E.ON Next deemed
& out-of-contract guide.

The published business deemed rates vary by region and supply category. The prices below are the SME tables in the linked PDFs, not the domestic Next Flex prices.

Deemed supply

You are responsible for energy use without an agreed supply contract, for example after moving into premises. The tables and calculator here cover the published deemed schedule.

Fixed plan ended

E.ON Next says customers who do not renew move to its Variable Price Plan. Your renewal letter or tariff notice is needed to confirm the actual prices.

Out of contract

The supplier describes separate out-of-contract prices after ending the contract and before a switch completes. Do not assume the deemed figures below apply.

We have not verified a separate current numeric business VPP or out-of-contract table from the sources checked. See E.ON Next’s explanation ↗ or send us your bill for a tariff check →.

Unrestricted business electricity

Published unit rates: 40.9–46.0p/kWh · standing charge: 300.0p/day (£3.00) · Non-Domestic Aggregated, all bands.

Unrestricted · effective 4 September 2026 · before VAT and CCL
Supplier region All units
p/kWh		 Standing
p/day
10 · Eastern England 41.2 300.0
11 · East Midlands 41.1 300.0
12 · London 42.0 300.0
13 · Merseyside & North Wales 44.3 300.0
14 · West Midlands 40.9 300.0
15 · North East England 41.9 300.0
16 · North West England 42.7 300.0
17 · North Scotland 46.0 300.0
18 · South Scotland 41.2 300.0
19 · South East England 41.3 300.0
20 · Southern England 41.9 300.0
21 · South Wales 42.3 300.0
22 · South West England 42.6 300.0
23 · Yorkshire 41.2 300.0
Economy 7, two-rate off-peak and three-rate electricity

Use the rate structure shown on your bill. Peak, night and off-peak registers are distinct; we do not assume their time windows or consumption splits.

Economy 7 · effective 4 September 2026 · before VAT and CCL
Supplier region Day
p/kWh		 Night
p/kWh		 Standing
p/day
10 · Eastern England 46.8 31.0 300.0
11 · East Midlands 45.6 32.9 300.0
12 · London 46.8 33.2 300.0
13 · Merseyside & North Wales 49.4 34.9 300.0
14 · West Midlands 45.7 32.1 300.0
15 · North East England 46.0 34.4 300.0
16 · North West England 47.9 33.1 300.0
17 · North Scotland 50.5 37.8 300.0
18 · South Scotland 45.1 34.1 300.0
19 · South East England 46.7 31.4 300.0
20 · Southern England 46.7 33.2 300.0
21 · South Wales 46.5 34.6 300.0
22 · South West England 45.8 36.8 300.0
23 · Yorkshire 45.9 32.7 300.0
Two Rate Off-Peak · effective 4 September 2026 · before VAT and CCL
Supplier region Peak
p/kWh		 Off-peak
p/kWh		 Standing
p/day
10 · Eastern England 44.7 38.4 300.0
11 · East Midlands 44.0 38.8 300.0
12 · London 45.5 39.2 300.0
13 · Merseyside & North Wales 47.4 41.8 300.0
14 · West Midlands 43.9 38.5 300.0
15 · North East England 45.4 39.1 300.0
16 · North West England 47.3 39.0 300.0
17 · North Scotland 49.1 43.6 300.0
18 · South Scotland 44.2 38.8 300.0
19 · South East England 44.2 39.0 300.0
20 · Southern England 44.6 39.8 300.0
21 · South Wales 44.5 40.6 300.0
22 · South West England 44.6 41.0 300.0
23 · Yorkshire 44.2 38.8 300.0
Three Rate · effective 4 September 2026 · before VAT and CCL
Supplier region Day
p/kWh		 Night
p/kWh		 Off-peak
p/kWh		 Standing
p/day
10 · Eastern England 48.2 32.7 40.1 300.0
11 · East Midlands 46.4 32.6 41.6 300.0
12 · London 47.4 33.4 42.5 300.0
13 · Merseyside & North Wales 50.0 35.2 44.8 300.0
14 · West Midlands 46.2 32.5 41.4 300.0
15 · North East England 47.3 33.3 42.4 300.0
16 · North West England 49.1 33.5 42.7 300.0
17 · North Scotland 52.0 36.5 46.6 300.0
18 · South Scotland 46.5 32.7 41.7 300.0
19 · South East England 47.5 32.5 41.2 300.0
20 · Southern England 47.0 33.3 42.7 300.0
21 · South Wales 47.8 33.6 42.8 300.0
22 · South West England 48.1 33.8 43.1 300.0
23 · Yorkshire 46.7 32.5 41.7 300.0
LV / LV Sub and HV: standing, capacity and excess-capacity charges

These are the supplier’s separate unrestricted LV/LV Sub and HV schedules. Check the voltage, residual band, region and agreed kVA from your bill. A smart meter or half-hourly data alone does not identify the correct price row.

Capacity and excess-capacity prices are quoted in pence per kVA per day. They are additional to the unit and standing charges. For example, Merseyside LV/LV Sub Band 1 has a 1,624p/day standing charge and 6.9p/kVA/day capacity rate. At 100 kVA that capacity element alone is £2,518.50 a year before tax.

LV / LV Sub · No Residual
LV / LV Sub · No Residual · effective 4 September 2026 · before VAT and CCL
Supplier region All units
p/kWh		 Standing
p/day		 Capacity
p/kVA/day		 Excess
p/kVA/day
10 · Eastern England 40.0 344.0 7.9 7.9
11 · East Midlands 39.8 384.9 7.7 7.7
12 · London 39.9 318.9 6.4 6.4
13 · Merseyside & North Wales 42.1 1090.9 6.9 6.9
14 · West Midlands 39.7 466.9 10.7 10.7
15 · North East England 40.4 397.9 5.5 5.5
16 · North West England 39.8 338.9 7.3 7.3
17 · North Scotland 42.1 343.9 13.8 13.8
18 · South Scotland 40.2 786.9 5.3 5.3
19 · South East England 40.2 362.9 8.5 8.5
20 · Southern England 39.5 307.9 10.1 10.1
21 · South Wales 40.6 422.9 10.6 10.6
22 · South West England 40.7 368.9 12.3 12.3
23 · Yorkshire 40.1 505.9 3.8 3.8
LV / LV Sub · Band 1
LV / LV Sub · Band 1 · effective 4 September 2026 · before VAT and CCL
Supplier region All units
p/kWh		 Standing
p/day		 Capacity
p/kVA/day		 Excess
p/kVA/day
10 · Eastern England 40.0 877.0 7.9 7.9
11 · East Midlands 39.8 918.0 7.7 7.7
12 · London 39.9 852.0 6.4 6.4
13 · Merseyside & North Wales 42.1 1624.0 6.9 6.9
14 · West Midlands 39.7 1000.0 10.7 10.7
15 · North East England 40.4 931.0 5.5 5.5
16 · North West England 39.8 872.0 7.3 7.3
17 · North Scotland 42.1 877.0 13.8 13.8
18 · South Scotland 40.2 1320.0 5.3 5.3
19 · South East England 40.2 896.0 8.5 8.5
20 · Southern England 39.5 841.0 10.1 10.1
21 · South Wales 40.6 956.0 10.6 10.6
22 · South West England 40.7 902.0 12.3 12.3
23 · Yorkshire 40.1 1039.0 3.8 3.8
LV / LV Sub · Band 2
LV / LV Sub · Band 2 · effective 4 September 2026 · before VAT and CCL
Supplier region All units
p/kWh		 Standing
p/day		 Capacity
p/kVA/day		 Excess
p/kVA/day
10 · Eastern England 40.0 1547.0 7.9 7.9
11 · East Midlands 39.8 1622.0 7.7 7.7
12 · London 39.9 1516.0 6.4 6.4
13 · Merseyside & North Wales 42.1 2971.0 6.9 6.9
14 · West Midlands 39.7 1773.0 10.7 10.7
15 · North East England 40.4 1676.0 5.5 5.5
16 · North West England 39.7 1551.0 7.3 7.3
17 · North Scotland 41.9 1556.0 13.8 13.8
18 · South Scotland 40.2 2283.0 5.3 5.3
19 · South East England 40.2 1581.0 8.5 8.5
20 · Southern England 39.5 1506.0 10.1 10.1
21 · South Wales 40.6 1704.0 10.6 10.6
22 · South West England 40.7 1596.0 12.3 12.3
23 · Yorkshire 40.1 1879.0 3.8 3.8
LV / LV Sub · Band 3
LV / LV Sub · Band 3 · effective 4 September 2026 · before VAT and CCL
Supplier region All units
p/kWh		 Standing
p/day		 Capacity
p/kVA/day		 Excess
p/kVA/day
10 · Eastern England 40.0 1966.0 7.9 7.9
11 · East Midlands 39.8 2095.0 7.7 7.7
12 · London 39.9 1930.0 6.4 6.4
13 · Merseyside & North Wales 42.1 4178.0 6.9 6.9
14 · West Midlands 39.7 2329.0 10.7 10.7
15 · North East England 40.4 2173.0 5.5 5.5
16 · North West England 39.7 1989.0 7.3 7.3
17 · North Scotland 41.8 1991.0 13.8 13.8
18 · South Scotland 40.2 3210.0 5.3 5.3
19 · South East England 40.2 2021.0 8.5 8.5
20 · Southern England 39.4 1919.0 10.1 10.1
21 · South Wales 40.6 2238.0 10.6 10.6
22 · South West England 40.7 2048.0 12.3 12.3
23 · Yorkshire 40.1 2471.0 3.8 3.8
LV / LV Sub · Band 4
LV / LV Sub · Band 4 · effective 4 September 2026 · before VAT and CCL
Supplier region All units
p/kWh		 Standing
p/day		 Capacity
p/kVA/day		 Excess
p/kVA/day
10 · Eastern England 40.0 4820.0 7.9 7.9
11 · East Midlands 39.8 5071.0 7.7 7.7
12 · London 39.9 4750.0 6.4 6.4
13 · Merseyside & North Wales 42.1 9879.0 6.9 6.9
14 · West Midlands 39.7 5446.0 10.7 10.7
15 · North East England 40.4 5371.0 5.5 5.5
16 · North West England 39.6 4884.0 7.3 7.3
17 · North Scotland 41.7 4885.0 13.8 13.8
18 · South Scotland 40.2 7421.0 5.3 5.3
19 · South East England 40.2 4941.0 8.5 8.5
20 · Southern England 39.4 4739.0 10.1 10.1
21 · South Wales 40.6 5449.0 10.6 10.6
22 · South West England 40.7 4995.0 12.3 12.3
23 · Yorkshire 40.1 5873.0 3.8 3.8
HV · No Residual
HV · No Residual · effective 4 September 2026 · before VAT and CCL
Supplier region All units
p/kWh		 Standing
p/day		 Capacity
p/kVA/day		 Excess
p/kVA/day
10 · Eastern England 29.6 330.9 5.3 5.3
11 · East Midlands 29.8 456.9 8.7 8.7
12 · London 29.5 154.9 8.1 8.1
13 · Merseyside & North Wales 31.5 3142.9 10.1 10.1
14 · West Midlands 29.9 832.9 9.4 9.4
15 · North East England 29.5 779.9 5.5 5.5
16 · North West England 29.6 233.9 8.2 8.2
17 · North Scotland 31.8 373.9 20.0 20.0
18 · South Scotland 30.1 1837.9 9.0 9.0
19 · South East England 30.0 421.9 6.9 6.9
20 · Southern England 29.6 100.9 9.7 9.7
21 · South Wales 30.5 714.9 10.6 10.6
22 · South West England 30.6 414.9 10.2 10.2
23 · Yorkshire 29.3 1315.9 3.7 3.7
HV · Band 1
HV · Band 1 · effective 4 September 2026 · before VAT and CCL
Supplier region All units
p/kWh		 Standing
p/day		 Capacity
p/kVA/day		 Excess
p/kVA/day
10 · Eastern England 29.6 3268.0 5.3 5.3
11 · East Midlands 29.8 3394.0 8.7 8.7
12 · London 29.5 3092.0 8.1 8.1
13 · Merseyside & North Wales 31.5 6080.0 10.1 10.1
14 · West Midlands 29.9 3770.0 9.4 9.4
15 · North East England 29.5 3717.0 5.5 5.5
16 · North West England 29.6 3171.0 8.2 8.2
17 · North Scotland 31.8 3311.0 20.0 20.0
18 · South Scotland 30.1 4775.0 9.0 9.0
19 · South East England 30.0 3359.0 6.9 6.9
20 · Southern England 29.6 3038.0 9.7 9.7
21 · South Wales 30.5 3652.0 10.6 10.6
22 · South West England 30.6 3352.0 10.2 10.2
23 · Yorkshire 29.3 4253.0 3.7 3.7
HV · Band 2
HV · Band 2 · effective 4 September 2026 · before VAT and CCL
Supplier region All units
p/kWh		 Standing
p/day		 Capacity
p/kVA/day		 Excess
p/kVA/day
10 · Eastern England 30.8 10782.0 5.3 5.3
11 · East Midlands 31.0 11344.0 8.7 8.7
12 · London 30.7 10548.0 8.1 8.1
13 · Merseyside & North Wales 33.7 19589.0 10.1 10.1
14 · West Midlands 31.3 12483.0 9.4 9.4
15 · North East England 30.8 11781.0 5.5 5.5
16 · North West England 30.7 10784.0 8.2 8.2
17 · North Scotland 32.6 10850.0 20.0 20.0
18 · South Scotland 31.9 15683.0 9.0 9.0
19 · South East England 31.2 11038.0 6.9 6.9
20 · Southern England 30.8 10494.0 9.7 9.7
21 · South Wales 31.9 11907.0 10.6 10.6
22 · South West England 31.8 11061.0 10.2 10.2
23 · Yorkshire 30.8 13264.0 3.7 3.7
HV · Band 3
HV · Band 3 · effective 4 September 2026 · before VAT and CCL
Supplier region All units
p/kWh		 Standing
p/day		 Capacity
p/kVA/day		 Excess
p/kVA/day
10 · Eastern England 31.9 17488.0 5.3 5.3
11 · East Midlands 32.2 18674.0 8.7 8.7
12 · London 31.8 17162.0 8.1 8.1
13 · Merseyside & North Wales 36.5 36679.0 10.1 10.1
14 · West Midlands 32.7 20995.0 9.4 9.4
15 · North East England 32.1 19162.0 5.5 5.5
16 · North West England 31.8 17669.0 8.2 8.2
17 · North Scotland 33.6 17679.0 20.0 20.0
18 · South Scotland 33.8 27166.0 9.0 9.0
19 · South East England 32.3 17814.0 6.9 6.9
20 · Southern England 31.8 17107.0 9.7 9.7
21 · South Wales 33.1 19675.0 10.6 10.6
22 · South West England 33.0 18208.0 10.2 10.2
23 · Yorkshire 32.3 22385.0 3.7 3.7
HV · Band 4
HV · Band 4 · effective 4 September 2026 · before VAT and CCL
Supplier region All units
p/kWh		 Standing
p/day		 Capacity
p/kVA/day		 Excess
p/kVA/day
10 · Eastern England 37.0 48657.0 5.3 5.3
11 · East Midlands 37.6 51739.0 8.7 8.7
12 · London 36.8 47945.0 8.1 8.1
13 · Merseyside & North Wales 44.2 83888.0 10.1 10.1
14 · West Midlands 38.5 56935.0 9.4 9.4
15 · North East England 37.6 52925.0 5.5 5.5
16 · North West England 37.0 49249.0 8.2 8.2
17 · North Scotland 38.6 48906.0 20.0 20.0
18 · South Scotland 41.5 74413.0 9.0 9.0
19 · South East England 37.5 49595.0 6.9 6.9
20 · Southern England 36.8 47888.0 9.7 9.7
21 · South Wales 38.7 53737.0 10.6 10.6
22 · South West England 38.2 50107.0 10.2 10.2
23 · Yorkshire 38.4 60084.0 3.7 3.7

Business gas deemed rates

Published unit rates: 13.4–14.4p/kWh · standing charge: 175.0p/day (£1.75).

Gas · Standard · effective 4 September 2026 · before VAT and CCL
Supplier region All units
p/kWh		 Standing
p/day
10 · Eastern England 13.6 175.0
11 · East Midlands 13.5 175.0
12 · London 14.2 175.0
13 · Merseyside & North Wales 13.9 175.0
14 · West Midlands 13.8 175.0
15 · North East England 14.0 175.0
16 · North West England 14.0 175.0
17 · North Scotland 13.8 175.0
18 · South Scotland 14.2 175.0
19 · South East England 13.9 175.0
20 · Southern England 14.4 175.0
21 · South Wales 13.4 175.0
22 · South West England 13.4 175.0
23 · Yorkshire 14.4 175.0

The gas source uses the same numbered regional headings shown here; these are not LDZ codes. Confirm the gas region with the supplier if unclear. The supplier publishes one standard gas row per region, without separate annual-consumption bands.

Why the effective date differs from the PDF date

The supplier’s index and both PDF covers say 1 October 2026. The SME electricity and gas tables themselves are explicitly dated 04/09/2026. We identify these business prices as effective 4 September 2026. The domestic tariff date does not replace the date printed on the business tables.

Sources checked 20 October 2026. Rates may change; use your account’s applicable price notice and category.

02 / PUT A COST AGAINST IT

What could those
rates cost you?

Estimate the published charges using your actual meter setup and annual consumption. VAT and CCL appear only in the cost totals.

Optional annual total for additional supplier-billed electricity/gas charges, including any confirmed excess-capacity cost. Do not include charges already listed here, VAT, CCL or separately invoiced services.

Use your supplier region / distributor area. Do not select a tariff band from consumption alone.

Selected published rates, before tax

All units: 44.3p/kWh · Standing: 300.0p/day

Check the source table ↗

The starting 50,000 kWh is an illustration. Replace it with your usage. For multi-rate supplies enter every register, including an explicit zero where appropriate. These figures are deemed rates, not a confirmed VPP or out-of-contract quote for your account.

VAT, CCL and qualifying-use relief

Standard business mode uses 20% VAT and CCL of 0.801p/kWh, the main electricity and gas rate from 1 April 2026. VAT is calculated on the charges including CCL. The scheduled CCL rate from 1 April 2027 is 0.827p/kWh.

For confirmed qualifying use, the current snapshot uses no CCL, 5% VAT for gas, and temporary 0% VAT for qualifying electricity in Great Britain from 1 October 2026 to 31 March 2027. It does not apply this relief automatically from annual usage or charity status. Mixed use and Climate Change Agreement reductions need a separate check.

These are annualised illustrations at the stated snapshot, not forecasts of tax or prices over the next twelve months. HMRC CCL ↗ · HMRC VAT guidance ↗

03 / SWITCHING & NOTICE

Check the contract.
Then plan the switch.

A requirement to give notice depends on your contract and the protections that apply to your business. “SME” alone does not answer it.

Check my contract position ↗

Microbusiness fixed-term contracts

Ofgem removed termination-notice requirements for microbusiness contracts from 1 October 2022, with an exception for evergreen contracts. This does not normally let you leave a fixed period early.

An ongoing variable plan can differ

E.ON Next’s Variable Price Plan terms contain 30-day notice wording. Evergreen contracts are the exception in Ofgem’s microbusiness rule, so we check the actual plan before telling you that no notice is needed.

Deemed supply and other businesses

Deemed contracts have specific switching protections, including no termination-notice requirement under the supply licence. Larger-business fixed and variable agreements can have different terms. We check any permitted objection, debt and intended start date rather than promising an immediate switch.

Ofgem business guidance ↗ · Termination-notice decision ↗ · Licence conditions 7 and 7A ↗ · E.ON Next terms ↗

Step 1 of 3

First, where are you now?

Choose the closest match. We’ll check the details with you.

05 / THE PRACTICAL DETAILS

Good questions.
Clear answers.

Not sure which prices apply?
Let’s check your bill →

Are these E.ON Next business or home energy rates?
These are the SME deemed business tables at the end of the supplier PDFs. The domestic Next Flex tables immediately before them are different. Business supplies are not covered by the domestic price cap.
Are deemed, variable and out-of-contract prices the same?
No. The verified numbers in this guide are labelled SME deemed. E.ON Next’s renewal guidance ↗ describes a Variable Price Plan after fixed-plan expiry and a separate out-of-contract position after ending the contract. A separate current numeric VPP/OOC schedule was not verified in this research; we will check your bill or price notice.
Why does the guide say September when the PDF says October?
The website and document covers are dated 1 October 2026. The non-domestic electricity and gas price tables inside both PDFs are explicitly marked effective 04/09/2026. We use 4 September 2026 for these prices and 20 October 2026 as our check date.
Can I choose the cheapest region or residual band?
No. Your supply’s region and charging category determine the row. LV/LV Sub/HV residual bands are not labels you can choose based on business size or this year’s estimated consumption. Send a bill if the category is unclear.
Do you include VAT and CCL in the rates?
No. Cards and tables show the published supplier rates before tax. Only the calculator adds the selected tax treatment. Standard business mode uses 20% VAT and 0.801p/kWh CCL; qualifying-use and before-tax modes are also available.
Does the calculator include every possible charge?
It includes the published unit and standing charges, and agreed capacity where the selected row publishes a capacity charge. It does not automatically calculate excess capacity or unpriced site costs. You can add a confirmed annual amount for other supplier-billed charges before tax. Treat the result as a subtotal until your bill and contract have been checked.
Can I stay with E.ON Next?
Yes, tell us that is your preference. We will check available E.ON Next options as well as other supplier offers. We have no supplier preference and will explain the available prices, terms and commission before you decide.
Am I contacting E.ON Next through this form?
Your enquiry goes to Smart Energy Company, an independent business energy consultancy. Requesting prices does not create an energy contract. We check your supply and explain our commission before an agreement.
Sources & checking dates

Checked 20 October 2026. Business rate tables effective 4 September 2026, inside documents dated 1 October 2026. Rates, tax and account terms can change.

E.ON Next electricity deemed PDF ↗ Business tables: PDF pages 47–48, effective 4 September 2026.
E.ON Next gas deemed PDF ↗ Business table: PDF page 47, effective 4 September 2026.
Currently linked deemed schedules ↗ Index and covers dated 1 October 2026; checked 20 October 2026.
E.ON Next renewal guidance ↗ Distinguishes a Variable Price Plan from out-of-contract prices.
E.ON Next business terms ↗ Account conditions, additional charges and switching; check the applicable version.
Ofgem business contract guidance ↗ Microbusiness status and the evergreen notice exception.
Ofgem termination-notice decision ↗ Microbusiness changes effective 1 October 2022.
Ofgem electricity supply licence ↗ Deemed and microbusiness protections; conditions 7 and 7A.
HMRC Climate Change Levy rates ↗ 0.801p/kWh from 1 April 2026; 0.827p from 1 April 2027.
HMRC fuel and power VAT ↗ Qualifying-use rules and temporary GB electricity relief.

Smart Energy Company · Independent business energy consultancy.
Published deemed prices are before VAT and CCL. Estimates cover the stated charges and inputs; account-specific terms and other costs need checking.

All supplier rate guides ↗
Out of contract or renewing? See your available options. Get quotes ↗

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