The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014

Excepted supplies U.K.

5.  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)(1);

(ii) paragraph 8(1) or (2) of Schedule 2B to the Gas Act 1986 (the gas code: deemed contracts in certain cases)(2);

(iii) paragraph 3(1) or (2) of Schedule 6 to the Electricity (Northern Ireland) Order 1992 (the electricity supply code: deemed contracts)(3); or

(iv) section 12(1) or (2) of the Energy Act (Northern Ireland) 2011 (gas: deemed contracts for supply in certain cases)(4);

(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)(5);

(ii) paragraph 1, 2, 4 or 5 of Schedule 2A to the Gas Act 1986 (exceptions to prohibition on unlicensed activities)(6);

(iii) article 7(1) of the Gas (Northern Ireland) Order 1996 (exemptions)(7);

(iv) article 3(1)(c) of, and Schedule 4 to, the Electricity (Class Exemptions from the Requirements for a Licence) Order 2001(8);

(v) article 9(1) of the Electricity (Northern Ireland) Order 1992 (exemptions)(9); 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(10);

(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)(11) 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.

Commencement Information

I1 Art. 5 in force at 1.7.2014, see art. 1(2)

(1)

1989 c.29. The provisions of Schedule 6 were substituted by section 51 of, and Schedule 4 to, the Utilities Act 2000 (c.27).

(2)

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.

(3)

The provisions of Schedule 6 were substituted by S.R. 2007/321. There are other amending instruments but none is relevant.

(4)

2011 c.6.

(5)

S.I. 2011/232.

(6)

Schedule 2A was inserted by section 3(2) of, and Schedule 1 to, the Gas Act 1995 (c.45).

(7)

S.I. 1996/275 (N.I.2) which was relevantly amended by S.R. 2013/92.

(8)

S.I. 2001/3270.

(9)

Article 9(1) was amended by S.I. 2007/913 (N.I.7) and S.R. 2011/155.

(10)

S.R. 2013/93.

(11)

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).