VWASS5500 | 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.