Steam and air conditioning supply

Under the framework of Ministerial Decision No. 229 of 2025, the distribution of steam and air conditioning is treated as a utility service. Similar to the distribution of natural gas and electricity, these are classified as Excluded Activities when provided to non-Free Zone Persons or for domestic consumption, failing the 'Qualifying Income' threshold regardless of the provider's location.

Audit Red Flag

Attempting to recharacterize utility supply revenue as 'Equipment Rental' or 'Facility Management' to bypass the excluded activity status of energy distribution.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.