
2010 No. 2924
Value Added Tax
The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010
Made 8th December 2010
Laid before the House of Commons 9th December 2010
Coming into force 1st January 2011

The Treasury make the following Order in exercise of the powers conferred by section 37(1) of the Value Added Tax Act 1994.

It appears to the Treasury that it is expedient to make this Order having regard to the need to conform with Article 143(1)(l) of Council Directive 2006/112/EC.
Citation, commencement and effect
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.
Revocation of the Value Added Tax (Imported Gas and Electricity) Relief Order 2004
2 
The Value Added Tax (Imported Gas and Electricity) Relief Order 2004 is revoked.
Relief from value added tax
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
