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Official guidance
VAT Water and Sewerage Services

VWASS2000 · Supplies of water

  • VWASS2100 · Basic position
  • VWASS2200 · ‘relevant industrial activity’
  • VWASS2300 · Meaning of the term 'customer'
  • VWASS2400 · Responsibilities of the supplier
  • VWASS2500 · The VAT liability of water supplied for non-industrial use
  • VWASS2600 · Mixed use - the 'predominant activity' test
  • VWASS2700 · Exception to the mixed use - the ‘predominant activity’ test
  • VWASS2800 · Supplies to offices of businesses performing ‘relevant industrial activities’
  1. Supplies of water: contents
  2. Supplies of water: supplies to offices of businesses performing ‘relevant industrial activities’

VWASS2800 | Supplies of water: supplies to offices of businesses performing ‘relevant industrial activities’

From HM Revenue & Customs · VAT Water and Sewerage Services

Water (for drinking, washing, flushing toilets, etc.) supplied to an office of a manufacturing company whose predominant activity is covered by SIC Codes 1-5 is standard-rated, as it is used in connection with that industrial activity, even though no actual manufacturing is carried on in that office.

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