
1 

(1) This Order may be cited as the Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010.
(2) This Order comes into force on 1st January 2011 and has effect in relation to goods imported on or after that date.
2 
The Value Added Tax (Imported Gas and Electricity) Relief Order 2004 is revoked.
3 
The VAT chargeable on the importation ... of—
(a) gas—
(i) through a natural gas system or any network connected to such a system, or
(ii) fed in from a vessel transporting gas into a natural gas system or any upstream pipeline network,
(b) electricity, or
(c) heat or cooling supplied through a network,
 shall not be payable.
Michael Fabricant
Angela Watkinson
Two of the Lords Commissioners of Her Majesty’s Treasury
