Borunen Partners Diligent financial stewardship for faith-based charities

Specialist utility cost recovery and statutory reliefs for faith-based charities.

We recover overpaid utility charges, secure statutory reliefs, and resolve billing disputes on a no-recovery, no-fee basis.

Who we work with

Faith-based organisations of every tradition.

We work with faith-based organisations of every tradition: places of worship and the schools, care homes and charities they run, from a small parish to a large religious institution.

Places of worshipChurchesMosquesSynagogues Gurdwaras & templesFaith schoolsFaith care homesFaith charities
Specialist advisory services
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01

Energy overcharge recovery

We review your energy accounts for overcharges and reclaim up to four years of overpayments, refunded through your supplier.

02

Water and drainage charges

We review water and wastewater accounts for metering errors, incorrect tariffs and surface-water and highway drainage charges. Where rainwater does not reach the public sewer, or a building qualifies as a place of worship, we apply for rebates and concessionary reductions, backdated up to six years.

03

Billing disputes and catch-up bills

We draw on our in-house expertise to establish which charges are valid, based on actual consumption and the relevant legislation, and work with the supplier to cancel invalid charges.

04

Business rates and exemptions

Business rates are a tax councils charge on non-domestic buildings. Places of worship are usually fully exempt, and other charity premises get at least 80% relief. We review your bills to confirm the correct exemption or relief is applied, reclaim past overpayments where applicable, and correct ongoing charges.

05

Waste and recycling

Places of worship are entitled to free rubbish collection from the council, including for halls used for worship, yet some pay private contractors instead. We check what you're entitled to, help you switch, and provide clarity on the conditions for free collection.

Client outcome

Resolving a disputed bill and recovering years of overcharges.

A church came to us following receipt of a large, unexpected energy bill.

The problem

The church’s gas account had previously been in credit when it unexpectedly received a substantial bill of £34,000. The church raised a formal complaint with the supplier regarding the accuracy and basis of the charges. Following the complaint, the supplier reduced the outstanding amount to £24,000 and offered a £150 goodwill payment.

However, the church remained concerned about the validity of the revised charges, as it had no means of verifying whether the £24,000 balance accurately reflected the gas consumption and applicable charges.

What we found

We conducted a comprehensive review of the church’s energy bills and account history across all of its sites. The review identified two significant billing errors:

  • Incorrect estimated meter readings: The supplier had billed the church using an estimated meter reading that indicated gas consumption of more than twice the level recorded by the church’s actual meter readings.
  • Incorrect VAT and Climate Change Levy charges: Since 2022, the church had been charged 20% VAT and the Climate Change Levy, despite its qualifying status as a place of worship. The applicable treatment was 5% VAT with no Climate Change Levy.

Together, these errors had materially overstated the amount the church was being asked to pay.

The result

Using the church’s actual meter readings, we reconstructed the billing history to establish the correct level of gas consumption and recalculated the charges in accordance with the applicable regulations. We also reclaimed the VAT and Climate Change Levy overpaid since 2022. This resulted in:

  • £17,000 of overpaid VAT and Climate Change Levy refunded to the church;
  • £24,000 of invalid charges cancelled; and
  • the church’s account being restored to credit.

Our independent and expert review provided the church with an evidenced position on its energy account and recovered a total of £41,000 in financial value.

Total financial benefit to the church
£41,000
Overpayments recovered£17,000
Disputed liability avoided£24,000
Overcharged VAT and Climate Change Levy refunded across the church's sites, and the disputed gas balance cleared in full. The account was left in credit against future consumption.
About us

About Borunen Partners

We bring specialist expertise in utility billing, and in the recovery and application of statutory reliefs, for faith-based charities.

Our expertise is built on advising utilities within a global consultancy, specialising in supplier billing practices, statutory reliefs and complex billing disputes. Our work within this space revealed a recurring problem in which organisations often pay charges they are exempt from.

Faith-based charities are particularly exposed to this, as most have limited administrative resources for detailed utility bill reviews, with resources being fully committed to their charitable mission.

Borunen Partners was founded to close that gap. We recover overpaid VAT and Climate Change Levy, secure statutory reliefs, and resolve utility billing disputes for charities, helping them to maintain diligent financial stewardship of their funds.

Our approach
01

Short form

A few questions about your organisation and your sites. Only takes a couple of minutes.

02

Engagement and authority

A short engagement letter setting out our terms, and a letter of authority allowing us to deal with your suppliers directly. Both are signed online.

03

Account review

We obtain the full billing history from your suppliers ourselves and check every charge against actual consumption and the relevant legislation, at no cost.

04

Recovery

We engage the supplier with our findings. Overpayments are reclaimed, invalid charges removed from your account, and recovered amounts returned to your organisation.

If our review finds that your charges are correct, you receive a written record of every account examined, at no cost, which serves as independent confirmation for your trustees that the charity’s funds are diligently stewarded.

No recovery, no fee.

We are paid an agreed percentage of any amounts successfully recovered. There are no upfront costs, and if nothing is recovered, you pay nothing.

Our guarantee. If the same issue recurs within 12 months of funds recovery, we will re-engage at no additional charge.

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How we are accountable

Our engagement is structured so that your organisation's interests are protected throughout.

Independence

We work for your organisation and for no one else. Every review and every claim is undertaken solely in your interest, so you can be confident that the guidance you receive is impartial and entirely on your side.

Direct recovery

All refunds and recovered sums are returned directly to your organisation. Our agreed fee is invoiced separately; at no point do we hold or route your funds.

Forensic evidence

Each case is founded on documented evidence such as meter readings, billing records and the applicable regulations, so that it withstands independent scrutiny.

No upfront cost

You incur no charge unless a recovery is achieved. There is no upfront cost and no charge for our time, ensuring that our interests remain aligned with yours throughout.

Common questions
Do charities pay VAT on energy?

Energy used by a place of worship or charity for charitable non-business purposes qualifies for the reduced rate of VAT instead of the standard 20%: currently 0% for electricity (from 1 October 2026 to 31 March 2027, in England, Scotland and Wales) and 5% for gas. It is also exempt from the Climate Change Levy. It is not applied automatically. You must give your supplier a VAT declaration, and overpayments can generally be reclaimed for up to four years. Registration with the Charity Commission is not required. Excepted and exempt charities qualify on the same basis, which covers many places of worship. The body does need charitable status. That status can be evidenced by the body's governing document or by recognition from HMRC, which is the reference a supplier will usually want to see alongside the VAT declaration. Mixed-use buildings are covered by the 60% rule. If at least 60% of a meter's supply is for qualifying use, the whole supply is charged at 5%. Below that level, the supply is apportioned.

Do places of worship and charities pay business rates?

A place of public religious worship in England and Wales is wholly exempt from business rates under Schedule 5 of the Local Government Finance Act 1988, and the exemption extends to halls and similar buildings used in connection with it. This applies across faiths where the building is certified as a place of worship. Other charity premises qualify instead for 80% mandatory relief, with up to a further 20% at the council's discretion.

Can charities reduce their water charges?

Often, yes. Water bills include a surface-water drainage charge for rainwater assumed to reach the public sewer. Where it drains instead to ground, a soakaway or a watercourse, that charge can be reduced or removed and backdated up to six years. In some regions, registered places of worship also qualify for a concessionary scheme that caps surface-water and highway drainage charges regardless of site size. What applies depends on your water company, so we check the position for each site.

We have received a large unexpected energy bill. Do we have to pay it?

Not necessarily. Under Ofgem's back-billing rules, a supplier generally cannot pursue you for energy used more than twelve months ago where it failed to bill you correctly and the fault was not yours. This 12-month cap is guaranteed for domestic and microbusiness customers, a category most smaller places of worship fall into by staff numbers or by low energy use. Larger organisations outside that definition are not automatically covered by the cap. Suppliers must still bill them fairly, and an estimate that cannot be reconciled with your actual meter readings can be challenged in any case. We would advise against payment until the bill has been reviewed.

Do we have to pay for rubbish collection, and do the new recycling rules apply to us?

Places of worship are entitled to free rubbish collection from the council, including for halls used for worship, yet many pay a private contractor without realising. We check what you are entitled to and help you switch to council collection. We also explain how the new Simpler Recycling rules apply to you. Organisations with 10 or more full-time-equivalent employees had to comply by 31 March 2025; those with fewer than 10 have until 31 March 2027. Volunteers do not count towards the total, so many faith charities fall under the later deadline. We provide this service free of charge.

How much does your service cost, and what if you find no overcharges?

We work on a no-recovery, no-fee basis: an agreed percentage of what is actually recovered, with no upfront cost. If nothing is recoverable, you pay nothing, and you gain the assurance that your accounts are correct.

How do we know if we count as a “microbusiness” for energy?

Ofgem's microbusiness definition (Standard Licence Condition 7A) treats you as a microbusiness if you meet any one of these: you use no more than 100,000 kWh of electricity a year; or no more than 293,000 kWh of gas a year (the threshold applies per fuel); or you have fewer than 10 employees (full-time equivalent) and an annual turnover or balance sheet of no more than £2 million. Most churches, mosques and smaller faith charities qualify on the energy-use test alone. Microbusiness status matters because it brings protections including the 12-month back-billing limit.

Contact

Find out whether your charity has been overcharged.

Answer a few short questions and we will take it from there, or email us directly at info@borunen.co.uk. You can also reach us by phone at 0330 223 8310.

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