Value Added Tax Act 1994 section 27

Supplies of gas, electricity or heat

Section 27 of Schedule 9ZB excludes supplies of gas, electricity, heat or cooling from the zero-rating rules that normally apply when goods move between Northern Ireland and Great Britain.

• Supplies of gas, electricity, heat or cooling are excluded from the zero-rating provisions for goods moving between Northern Ireland and Great Britain
• The zero-rating rule in paragraph 3(1) of Schedule 9ZB, which normally applies to goods removed from Northern Ireland to Great Britain or vice versa, does not apply to these supplies
• The definition of the excluded goods — referred to as "relevant goods" — is taken from section 9A of the VAT Act 1994, which deals with the reverse charge on gas, electricity, heat or cooling
• These supplies are instead subject to the reverse charge mechanism under section 9A when supplied by persons outside the United Kingdom