Eleventh Schedule: Items on which tax is suspended under section 185
Schedule 11 to the Nigeria Tax Act 2025, as published in the Official Gazette.
Referred to in Section 185(2).
Referred to in Section 185(2).
Items on which Value Added Tax may be suspended or delayed
1. Charging and collection of VAT on the following items shall commence on the date indicated by the Minister, or suspended where it is expedient to do so in the public interest, by an Order issued in the Official Gazette —
(a)
petroleum products ;
(b)
renewable energy equipment ;
(c)
compressed natural gas (CNG) ;
(d)
Liquefied Petroleum Gas (LPG) ; and
(e)
other gaseous hydrocarbons.
Items on which the Minister may vary the classification
2. The following items may be classified as exempt or zero-rated supplies by an order issued by the Minister in the Official Gazette —
(a)
all equipment, components and infrastructure related to the conversion and installation or expansion of Compressed Natural Gas (CNG) and Liquefied Petroleum Gas (LPG), including conversion kits ; and
(b)
all services relating to the conversion and installation of Compressed Natural Gas (CNG) and Liquefied Petroleum Gas (LPG).
Interpretation
3. For the purposes of this Schedule —
"petroleum products" means automotive gas oil, aviation turbine kerosene, premium motor spirit, household kerosene and locally produced liquefied petroleum gas ;
"renewable energy equipment" means equipment used in producing renewable, green or low-carbon energy from renewable resources, such as sunlight, wind, the movement of water, and geothermal heat ; and
"compressed natural gas" means fuel gas mainly composed of methane (CH4), compressed to less than 1% of the volume it occupies at standard atmospheric pressure.
All Schedules
- First Schedule
- Second Schedule
- Third Schedule
- Fourth Schedule
- Fifth Schedule
- Sixth Schedule
- Seventh Schedule
- Eighth Schedule
- Ninth Schedule
- Tenth Schedule
- Eleventh Schedule
- Twelfth Schedule
- Thirteenth Schedule
- Fourteenth Schedule
Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not tax or legal advice.