Value Added Tax Consolidation Act 2010 section 31

Gas and electricity supplies

Section 31 sets out the rules for determining the place of supply of gas, heat or cooling energy, and electricity for VAT purposes.

• A "taxable dealer" is a person whose main business is the onward supply of gas, heat or cooling energy, or electricity, and whose own consumption of those goods is negligible.
• Where energy is supplied to a taxable dealer, the place of supply is the dealer's place of business, fixed establishment, or (failing those) permanent address or usual residence.
• Where energy is supplied to a customer who is not a taxable dealer, the place of supply is where the customer actually uses and consumes the goods.
• Any energy not consumed by a non-dealer customer is deemed to have been supplied and consumed at the customer's place of business, fixed establishment, or permanent address.