# The Value Added Tax (Imported Gas and Electricity) Relief Order 2004, Article 2


The VAT chargeable on the importation from a place outside the member States of—
(a) gas through the natural gas distribution network, or
(b) electricity,
shall not be payable.

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Source: https://www.legislation.gov.uk/uksi/2004/3147/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-gas-and-electricity-relief-order-2004/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.