# The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014, Article 5: Excepted supplies

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

The supplies referred to in article 3(2) are—
(a) a supply of specified goods made by a person who holds a supply licence in relation to that supply;
(b) a supply of specified goods by a directed utility to an end user for consumption;
(c) a supply of specified goods deemed to have been made pursuant to a contract under—
(i) paragraph 3(1) or (2) of Schedule 6 to the Electricity Act 1989 (the electricity code: deemed contracts in certain cases);
(ii) paragraph 8(1) or (2) of Schedule 2B to the Gas Act 1986 (the gas code: deemed contracts in certain cases);
(iii) paragraph 3(1) or (2) of Schedule 6 to the Electricity (Northern Ireland) Order 1992 (the electricity supply code: deemed contracts); or
(iv) section 12(1) or (2) of the Energy Act (Northern Ireland) 2011 (gas: deemed contracts for supply in certain cases);
(d) a supply of specified goods made to a directed utility for the purpose of —
(i) consumption by the directed utility, or
(ii) onward supply by the directed utility to an end user for consumption;
(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 —
(i) article 5 of the Gas Exemptions Order 2011 (supplier exemptions);
(ii) paragraph 1, 2, 4 or 5 of Schedule 2A to the Gas Act 1986 (exceptions to prohibition on unlicensed activities);
(iii) article 7(1) of the Gas (Northern Ireland) Order 1996 (exemptions);
(iv) article 3(1)(c) of, and Schedule 4 to, the Electricity (Class Exemptions from the Requirements for a Licence) Order 2001;
(v) article 9(1) of the Electricity (Northern Ireland) Order 1992 (exemptions); or
(vi) article 3(1)(c) of, and Schedule 3 to, the Electricity (Class Exemptions from the Requirement for a Licence) Order (Northern Ireland) 2013;
(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;
(g) a supply of electricity made by an accredited FIT installation;
(h) a supply of specified goods—
(i) to a third party intermediary; or
(ii) by a third party intermediary;
(i) any other supply of specified goods which is not a wholesale supply.

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Source: https://www.legislation.gov.uk/uksi/2014/1458/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2014/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.