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HMRC internal manual

VAT Water and Sewerage Services

Supplies of water: meaning of the term 'customer'

The customer is the person to whom the bill for the supply of water is addressed. That remains the case whatever the corporate structure of the business to which the customer belongs, or whether or not the customer is part of, or the representative member of, a VAT group. Those parts of a VAT group which are separate companies must be classified on the basis of the main activity of each company.