VAT is automatically added to most of the goods you buy in shops and services you purchase. Regardless of whether your electrical contractor is VAT registered or not you will pay VAT on the materials he supplies, the difference being the VAT registered electrician will show the price with the VAT separated instead of showing it as a single all-inclusive figure.
When turnover for any business exceeds a certain amount set by the Government then it must be registered for VAT. If your chosen contractor is VAT registered you should view it as re-assurance that you are dealing with a successful contractor, who is good at what they do.
