{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2014/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2014/article-5.json",
  "legislation": "uksi/2014/1458",
  "legislation_title": "The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014",
  "legislation_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2014",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Excepted supplies",
  "text": "The supplies referred to in article 3(2) are—\n(a) a supply of specified goods made by a person who holds a supply licence in relation to that supply;\n(b) a supply of specified goods by a directed utility to an end user for consumption;\n(c) a supply of specified goods deemed to have been made pursuant to a contract under—\n(i) paragraph 3(1) or (2) of Schedule 6 to the Electricity Act 1989 (the electricity code: deemed contracts in certain cases);\n(ii) paragraph 8(1) or (2) of Schedule 2B to the Gas Act 1986 (the gas code: deemed contracts in certain cases);\n(iii) paragraph 3(1) or (2) of Schedule 6 to the Electricity (Northern Ireland) Order 1992 (the electricity supply code: deemed contracts); or\n(iv) section 12(1) or (2) of the Energy Act (Northern Ireland) 2011 (gas: deemed contracts for supply in certain cases);\n(d) a supply of specified goods made to a directed utility for the purpose of —\n(i) consumption by the directed utility, or\n(ii) onward supply by the directed utility to an end user for consumption;\n(e) a supply of specified goods made by a person who, in relation to that supply, is exempted from the requirement to hold a supply licence under —\n(i) article 5 of the Gas Exemptions Order 2011 (supplier exemptions);\n(ii) paragraph 1, 2, 4 or 5 of Schedule 2A to the Gas Act 1986 (exceptions to prohibition on unlicensed activities);\n(iii) article 7(1) of the Gas (Northern Ireland) Order 1996 (exemptions);\n(iv) article 3(1)(c) of, and Schedule 4 to, the Electricity (Class Exemptions from the Requirements for a Licence) Order 2001;\n(v) article 9(1) of the Electricity (Northern Ireland) Order 1992 (exemptions); or\n(vi) article 3(1)(c) of, and Schedule 3 to, the Electricity (Class Exemptions from the Requirement for a Licence) Order (Northern Ireland) 2013;\n(f) a supply to which section 9A of the Act (reverse charge on gas, electricity, heat or cooling supplied by persons outside the United Kingdom) applies;\n(g) a supply of electricity made by an accredited FIT installation;\n(h) a supply of specified goods—\n(i) to a third party intermediary; or\n(ii) by a third party intermediary;\n(i) any other supply of specified goods which is not a wholesale supply.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 5 in force at 1.7.2014, see art. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c.29. The provisions of Schedule 6 were substituted by section 51 of, and Schedule 4 to, the Utilities Act 2000 (c.27)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1986 c.44. Schedule 2B was inserted by section 9(2) of, and Schedule 2 to, the Gas Act 1995 (c.45). Paragraph 8(2) of Schedule 2B was amended by section 108 of, and Schedule 8 to, the Utilities Act 2000 (c.27). Other amendments have been made to Schedule 2B but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The provisions of Schedule 6 were substituted by S.R. 2007/321. There are other amending instruments but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2011 c.6."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "S.I. 2011/232."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Schedule 2A was inserted by section 3(2) of, and Schedule 1 to, the Gas Act 1995 (c.45)."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "S.I. 1996/275 (N.I.2) which was relevantly amended by S.R. 2013/92."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "S.I. 2001/3270."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "Article 9(1) was amended by S.I. 2007/913 (N.I.7) and S.R. 2011/155."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "S.R. 2013/93."
    },
    {
      "type": "footnote",
      "label": "f11",
      "text": "Section 9A was inserted by section 21(1) of the Finance Act 2004 (c.12) and amended by section 20(1) of the Finance (No. 3) Act 2010 (c.33)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1458/article/5",
    "retrieved_at": "2026-10-29T00:14:05.889497+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}