扒哥吃瓜

HMRC internal manual

VAT Water and Sewerage Services

From:: HM Revenue & Customs
Published: 9 March 2016
Updated:: 9 August 2021 - See all updates

VWASS1100 - Introduction: scope of the guidance

This guidance deals with the VAT treatment of supplies of water.听It covers:

supplies of water - see VWASS2000听
sewerage services - see VWASS3000听
hot water and steam - see VWASS4000听
other supplies related to water - see VWASS5000听

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