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HMRC internal manual

VAT Water and Sewerage Services

From
HM Revenue & Customs
Updated
, see all updates

Supplies made in connection with water and sewerage services: standard-rated supplies

There is no general relief from VAT on goods and services simply because they are made by water suppliers. For example, all of the following supplies are standard-rated:

  • fluoridation charges;
  • pressure testing of fire sprinkler systems;
  • installation and repair of fire hydrants;
  • reconnection of a water supply (at the customer’s request);
  • testing private pipe work (at the customer’s request);
  • temporary disconnection of supply (at the customer’s request);
  • permanent disconnection of supply (at the customer’s request);
  • the opening or closing of a stopcock (at the customer’s request);
  • re-washering ball valves and taps;
  • hire of standpipes, irrespective of the liability of the water supplied;
  • hire of water bowsers, irrespective of the liability of the water supplied.