Value Added Tax Consolidation Act 2010 Schedule 1 paragraph 13

Gas and electricity services

Schedule 1 paragraph 13 removes certain energy imports from the normal importation rules by exempting the importation of gas, electricity, and heat or cooling energy supplied through distribution networks.

• Gas imported through a natural gas distribution system, any network connected to such a system, or fed in from a gas-transporting vessel into a natural gas system or upstream pipeline network is exempt from the normal importation provisions.
• The importation of electricity is similarly exempt.
• Heat or cooling energy imported through heating or cooling networks falls outside the normal importation rules.
• The exemption reflects the fact that these energy supplies flow continuously through cross-border networks and are instead taxed under the place-of-supply rules for gas, electricity, heat, and cooling.