Business tax – notice

VAT Notice 701/16: water and sewerage services

This publication was withdrawn on 3 May 2016

This notice was withdrawn on 3 May 2016. For further information see the manual VAT Water and Sewerage Services.

This notice explains the VAT liability of water supplies, sewerage services, hot water, steam and other related supplies.

Detail

This notice was withdrawn on 3 May 2016. For further information see the manual VAT Water and Sewerage Services.

This notice cancels and replaces Notice 701/16 (February 1999). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.