Sewerage and water
V4.271 Sewerage services and water
This paragraph describes the zero-rating extended to certain sewerage and water supplies which is conferred by VATA 1994, Sch 8, Group 2. In particular, it examines:
• the definition of a 'relevant industrial activity' which is relevant to the relief in VATA 1994, Sch 8, Group 2
• the zero-rating for sewerage services (item 1)
• the zero-rating for water (item 2)
Definition of 'relevant industrial activity—sewerage services and water (zero-rating)'
In general terms, zero-rating of supplies of water and sewerage services is not permitted where the supply is in connection a 'Relevant Industrial Activity' (although see the scope of the relevant zero-rated items below).
This expression 'relevant industrial activity' is defined as any activity described in the 1980 Standard Industrial Classification Divisions 1–51. These Divisions cover:
• the energy and water supply industries
• the extraction of minerals and ores other than fuels, and the manufacture of metals, minerals and chemicals
• metal goods, engineering and vehicles
• other manufacturing industries
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