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Statutory Instruments

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( 1 ).

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 ( 2 ).

Citation, commencement and effect I1

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 I2

2. The Value Added Tax (Imported Gas and Electricity) Relief Order 2004( 3 ) is revoked.

Relief from value added tax I3

F1 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

( 1 )

1994 c. 23 .

( 2 )

OJ No L 347, 11.12.06, p1; this Directive was amended by Directive 2009/162/EU, OJ No L 10, 15.1.10, p14; there are other amending Directives but none is relevant.

Status: There are currently no known outstanding effects for the The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010.
The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 (2010/2924)
Version from: 31 December 2020

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Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
F1 Words in art. 3 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59) , regs. 1 , 85(2) ; S.I. 2020/1641 , reg. 2 , Sch. omitted
I1 Art. 1 in force at 1.1.2011, see art. 1(2)
I2 Art. 2 in force at 1.1.2011, see art. 1(2)
I3 Art. 3 in force at 1.1.2011, see art. 1(2)
Defined Term Section/Article ID Scope of Application

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The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.

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