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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 2 ).

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( 3 ) 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

( 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)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
F1Words 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
I1Art. 1 in force at 1.1.2011, see art. 1(2)
I2Art. 2 in force at 1.1.2011, see art. 1(2)
I3Art. 3 in force at 1.1.2011, see art. 1(2)
Defined TermSection/ArticleIDScope of Application
Changes that affect Made by
Sort descending by Changed Legislation Sort descending by Year and Number Changed Provision Type of effect Sort descending by Affecting Legislation Title Sort descending by Year and Number Affecting Provision Sort descending by Changes made to website text Note
The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 2010 No. 2924 art. 1 coming into force The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 2010 No. 2924 art. 1(2) Yes
The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 2010 No. 2924 art. 2 coming into force The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 2010 No. 2924 art. 1(2) Yes
The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 2010 No. 2924 art. 3 coming into force The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 2010 No. 2924 art. 1(2) Yes

Status of changes to instrument text

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.