app/views/energy_tariffs/energy_tariff_charges/_charge_vat.html.erb
<%= render 'shared/errors', subject: energy_tariff, subject_name: 'energy_tariff' %>
<table class="table table-charges">
<tbody>
<tr>
<td class="description">
<%= t('schools.user_tariff_charges.charge_vat.vat_rate') %>
</td>
<td class="value">
<%= t('schools.user_tariff_charges.charge_vat.rate') %>
</td>
<td class="value">
<%= f.select :vat_rate, options_for_select(['0', '5', '20'], energy_tariff.vat_rate), { required: :false, include_blank: true }, { class: 'form-control' } %>
</td>
<td class="units">
</td>
<td class="units">
</td>
</tr>
</tbody>
</table>