Electricity

Generally

Commentary – Indirect Tax Reporter ¶42-350(1)

Trading

Commentary – Indirect Tax Reporter ¶42-350(1)

Elexon Ltd charges

Commentary – Indirect Tax Reporter ¶42-350(1)

Energy lending

Commentary – Indirect Tax Reporter ¶42-350(1)

Gas

Charges and fees

Commentary – Indirect Tax Reporter ¶42-350(2)

Generally

Commentary – Indirect Tax Reporter ¶42-350(2)

Options

Commentary – Indirect Tax Reporter ¶42-350(2)

Trading

Commentary – Indirect Tax Reporter ¶42-350(2)

Generally

Commentary – Indirect Tax Reporter ¶42-350

Imbalance settlements

Commentary – Indirect Tax Reporter ¶42-350(1)

Information imbalance charges

Generally

Commentary – Indirect Tax Reporter ¶42-350(1)

Non-supplies/outside scope of VAT

Commentary – Indirect Tax Reporter ¶10-602

Options

Commentary – Indirect Tax Reporter ¶42-350(1)

Special rules on place of supply

Brokerage

Commentary – Indirect Tax Reporter ¶42-350(3)

Generally

Commentary – Indirect Tax Reporter ¶42-350(3)

Services

Commentary – Indirect Tax Reporter ¶42-350(3)

Supply of gas and electricity

Commentary – Indirect Tax Reporter ¶42-350(3)

Third-country imports

Commentary – Indirect Tax Reporter ¶42-350(3)

Swaps

Commentary – Indirect Tax Reporter ¶42-350(1)

Transmission charges

Commentary – Indirect Tax Reporter ¶42-350(1)