SolvedVWASS3000 | Supplies of sewerage services
From HM Revenue & Customs · VAT Water and Sewerage Services
The following table summarises the liability of sewerage services:
| Supply | Supplied to an industrial user (see VWASS2200) | Supplied to a non- industrial user |
|---|---|---|
| The reception, disposal or treatment of foul water or sewerage against payment of an unmeasured charge, standing charge, other availability charge, or a specific charge, such as by reference to the quantity and/or the nature of the effluent | zero-rated | zero-rated |
| The cleaning, maintenance, unblocking etc. of sewers and drains | standard-rated | standard-rated |
| The emptying of cesspools, septic tanks or similar receptacles | standard-rated | zero-rated |
| The reception, treatment or disposal of the contents of cesspools, septic tanks or similar receptacles | zero-rated | zero-rated |
Note: other than those services listed above, the removal, treatment and disposal of industrial, farm, hospital, domestic or other waste is standard-rated.