V4.271 Sewerage services and water
This paragraph describes the zero-rating extended to certain sewerage and water supplies which is conferred by VATA 1994, Sch 8, Group 2. In particular, it examines:
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•ÌýÌýÌýÌý the definition of a 'relevant industrial activity' which is relevant to the relief in VATA 1994, Sch 8, Group 2
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•ÌýÌýÌýÌý the zero-rating for sewerage services (Item 1)
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•ÌýÌýÌýÌý the zero-rating for water (Item 2)
Definition of 'relevant industrial activity—sewerage services and water (zero-rating)'
In general terms, zero-rating of supplies of water and sewerage services is not permitted where the supply is in connection a 'Relevant Industrial Activity' (although see the scope of the relevant zero-rated items below).
This expression 'relevant industrial activity' is defined as any activity described in the 1980 Standard Industrial Classification Divisions 1–51. These Divisions cover:
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•ÌýÌýÌýÌý the energy and water supply industries
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•ÌýÌýÌýÌý the extraction of minerals and ores other than fuels, and the manufacture of metals, minerals and chemicals
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•ÌýÌýÌýÌý metal goods,
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