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HMRC internal manual

VAT Water and Sewerage Services

Supplies of water: the VAT liability of water supplied for non-industrial use

The following table summarises the VAT liability of supplies of water to domestic and other non-industrial customers:

Supply VAT rate
Supplies of water and ice (except heated water, distilled water, or mineral waters etc.) zero-rated
Supplies of hot water or steam reduced-rated or standard-rated - see (VWASS4000)
The provision of water against payment of an unmeasured charge, standing charge or other availability charge for those supplies zero-rated
Charges for the abstraction of water by licence made by the Environmental Agency Outside the Scope
Specific charges for the supply of water for hosepipes, swimming pools and garden ponds, sprinklers and sprinkler licence fees zero-rated
Disconnection and reconnection charges arising as a result of the non-payment of the bill zero-rated
Opening and closing of stopcocks at the request of the water supplier zero-rated
Distilled or deionised water and water of similar purity standard-rated
Sterile water, except where additives alter the nature of the product zero-rated
Mineral, table and spa waters in bottles or similar containers held out for sale as a beverage standard-rated (see Notice 701/14 Food (GOV.UK))
Ordinary water, of a kind usually supplied by water mains, supplied in bottles as a drought alleviation or other emergency measure zero-rated