VAT Water and Sewerage Services

VWASS1100 - Introduction: scope of the guidance

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

• supplies of water - see VWASS2000Ìý
• sewerage services - see VWASS3000Ìý
• hot water and steam - see VWASS4000Ìý
• other supplies related to water - see VWASS5000Ìý