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HMRC internal manual

VAT Water and Sewerage Services

Supplies made in connection with water and sewerage services: water meters

The supply and installation of a water meter is normally standard-rated. But, as a water meter is a civil engineering work it may be subject to the zero or reduced rate - see VWASS5200.

The following supplies are, however, always standard-rated:

  • the supply of a water meter without installation;
  • meter survey fees;
  • meter-testing fees (at the request of a customer);
  • special meter-reading charges (at the request of a customer); and
  • separate charges for maintenance of meters.