VWASS5600 - Supplies made in connection with water and sewerage services: standard-rated supplies

There is no general relief from VAT on goods and services simply because they are made by water suppliers. For example, all of the following supplies are standard-rated:

• fluoridation charges;
• pressure testing of fire sprinkler systems;
• installation and repair of fire hydrants;
• reconnection of a water supply (at the customer’s request);
• testing private pipe work (at the customer’s request);
• temporary disconnection of supply (at the customer’s request);
• permanent disconnection of supply (at the customer’s request);
• the opening or closing of a stopcock (at the customer’s request);
• re-washering ball valves and taps;
• hire of standpipes, irrespective of the liability of the water supplied;
• hire of water bowsers, irrespective of the liability of the water supplied.