SolvedVWASS2500 | Supplies of water: the VAT liability of water supplied for non-industrial use
From HM Revenue & Customs · VAT Water and Sewerage Services
The following table summarises the VAT liability of supplies of water to domestic and other non-industrial customers:
| Supply | VAT rate |
| Supplies of water and ice (except heated water, distilled water, or mineral waters etc.) | zero-rated |
| Supplies of hot water or steam | reduced-rated or standard-rated - see (VWASS4000) |
| The provision of water against payment of an unmeasured charge, standing charge or other availability charge for those supplies | zero-rated |
| Charges for the abstraction of water by licence made by the Environmental Agency | Outside the Scope |
| Specific charges for the supply of water for hosepipes, swimming pools and garden ponds, sprinklers and sprinkler licence fees | zero-rated |
| Disconnection and reconnection charges arising as a result of the non-payment of the bill | zero-rated |
| Opening and closing of stopcocks at the request of the water supplier | zero-rated |
| Distilled or deionised water and water of similar purity | standard-rated |
| Sterile water, except where additives alter the nature of the product | zero-rated |
| Mineral, table and spa waters in bottles or similar containers held out for sale as a beverage | standard-rated (see Notice 701/14 Food (GOV.UK)) |
| Ordinary water, of a kind usually supplied by water mains, supplied in bottles as a drought alleviation or other emergency measure | zero-rated |