VWASS3000 - Supplies of sewerage services

The following table summarises the liability of sewerage services:

Supply	Supplied to an industrial user (see VWASS2200)	Supplied to a non- industrial user
The reception,  disposal or treatment of foul water or sewerage against payment of an unmeasured charge, standing charge, other availability charge, or a specific charge, such as by reference to the quantity and/or the nature of the effluent	zero-rated	zero-rated
The cleaning, maintenance, unblocking etc. of sewers and drains	standard-rated	standard-rated
The emptying of cesspools, septic tanks or similar receptacles	standard-rated	zero-rated
The reception, treatment or disposal of the contents of cesspools, septic tanks or similar receptacles	zero-rated	zero-rated

Note: other than those services listed above, the removal, treatment and disposal of industrial, farm, hospital, domestic or other waste is standard-rated.