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.