Notice

VAT Notice 701/16: water and sewerage services

This notice explains the VAT liability of water supplies, sewerage services, hot water, steam and other related supplies.

• From: HM Revenue & Customs
• Published: 1 March 2002
• Last updated: 6 August 2014 — See all updates

This publication was withdrawn on 3 May 2016

This notice was withdrawn on 3 May 2016. For further information see the manual VAT Water and Sewerage Services.

Documents

VAT Notice 701/16: water and sewerage services

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Details

This notice was withdrawn on 3 May 2016. For further information see the manual VAT Water and Sewerage Services.

This notice cancels and replaces Notice 701/16 (February 1999). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

Published 1 March 2002

Last updated 6 August 2014 + show all updates

1. 6 August 2014

   Update 1 has been integrated into this notice.

2. 1 March 2002

   First published.