• VAT is not currently chargeable on sewage services.
  
  

• VAT will be added to water supply charges to relevant industrial customers who are defined within divisions 1-5 of the Standard Industrial Classification List 1980 (SIC)-

  Division 1	Energy and water supply industries.
  Division 2	Extraction of minerals and ores other than fuels; manufacture of metal, mineral products and chemicals.
  Division 3	Metal goods, engineering and vehicle industries.
  Division 4	Other manufacturing industries.
  Division 5	Construction.

• Where supplies are for both relevant industrial activities and other purposes, VAT is chargeable if the predominant activity of the customer falls within any of the above divisions.

• Water supply charges to all other customers are zero rated for VAT purposes.

Other Charges

• Other services provided by the company may be subject to vat as described in our Scheme of Charges booklet, and we will be happy to provide details when quotations are requested.