# The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010, Article 3: Relief from value added tax

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/uksi/2010/2924/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-gas-electricity-heat-and-cooling-relief-order-2010/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.