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HMRC internal manual

VAT Water and Sewerage Services

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.