Notice

VAT Notice 701/16: water and sewerage services

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

This publication was withdrawn on

This notice was withdrawn on 3 May 2016.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

Documents

Details

This notice was withdrawn on 3 May 2016.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.

Published 1 March 2002
Last updated 6 August 2014 + show all updates
  1. Update 1 has been integrated into this notice.
  2. First published.