I am satisfied that Bord Gais Éireann (BGÉ) complies with existing legislation and with Regulations and Orders made by the Revenue Commissioners relating to VAT. The collection of VAT charges on supplies of natural gas is a matter for BGÉ and the Revenue Commissioners.
I understand that BGÉ does offer a special package to customers who contract to use a stipulated amount (minimum take) of gas in a 12-month period. If all of the contracted gas is not used, however, the customers are advised that they will be billed for the difference between the contracted amount and actual usage. The Revenue Commissioners regard the Minimum Take Adjustment as gas related and liable to VAT at the rate applicable to natural gas, currently 13.5%.