V3.178 Place of supply of goods—electricity, gas, heat or cooling
This paragraph looks at the place of supply of electricity, gas, heat or cooling.
The supply of power, heat, refrigeration or other cooling, or ventilation is treated as a supply of goods for VAT purposes1.
For an overview of the place of supply of goods generally, see V3.170.
Note that this paragraph does not cover the rules insofar as they apply in respect of movements of goods which involve Northern Ireland. For such movements, see V3.360.
Place of supply of electricity, heat or cooling—UK legislation
The legislation underpinning the place of supply of electricity, gas, heat or cooling is contained in the VAT (Place of Supply of Goods) Order, SI 2004/3148.
In that Order, a distinction is made (for place of supply purposes) between:
• supplies of 'relevant goods' to 'dealers'2
• supplies of 'relevant goods' to other persons3
The legislative meaning of the terms 'relevant goods' and 'dealer' as well as the resultant place of supply implications are described below.
Meaning of relevant goods—UK legislation
Relevant goods are defined as any of the