The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the VAT treatment of water and sewage services.
The supply of water that will be used in connection with industrial activities will be liable to VAT at the standard-rate. The supplier is responsible for determining who is using the water and the correct VAT treatment of the supply made.
An industrial activity is one of the activities described in Divisions 1 – 5 of the 1980 edition of the Standard Industrial Classification and the five divisions are:
energy and water supply industries
extraction of minerals and ores other than fuels; manufacture of metal mineral products and chemicals
metal goods, engineering and vehicle industries
other manufacturing industries
The following table provides an overview of the VAT treatment of water that has been supplied for non-industrial activities:
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