Government provides income or price support. The specificity criterion is important for screening policies and identifying them as subsidies. For instance, in Georgia, a value-added tax (VAT) exemption is granted for natural gas consumed by electricity generators, but not for other natural gas consumers, which distinguishes this policy as a subsidy in this study’s relevant country chapter. It has also not been developed to address the issues specific to the energy industry, such as, for instance, different taxation benchmarks in different countries, as well as the natural resource rent that governments seek or fail to capture from the extractive companies, especially in the oil and gas sector.