3 Relief from value added tax
The VAT chargeable on the importation from a place outside the member States of—
(a) gas—
(i) through a natural gas system or any network connected to such a system, or
(ii) fed in from a vessel transporting gas into a natural gas system or any upstream pipeline network,
(b) electricity, or
(c) heat or cooling supplied through a network,
shall not be payable.