Paying VAT on your water services
Did you know that unless you declare to us in writing that you do not pay VAT on your water services we are required by HM Revenue and Customs to charge you standard rate VAT by default? You could be paying VAT on your water services when you don’t have to, costing your business more.
HMRC uses the 1980 Standard Industrial Classification (SIC) activity codes to categorise business activity and identify which customers must be charged VAT on their water services. If your businesses activity falls within divisions 1 to 5 of the Standard Industrial Classification codes you will be liable to pay VAT on your water services.
Divisions 1 to 5 of the 1980 Standard Industrial Classification:
Division 1: Energy & Water Supply Industries
Division 2: Extraction of Minerals and Ores Other than Fuels; Manufacture of Metals, Mineral Products and Chemicals
Division 3: Metal Goods, Engineering and Vehicles Industries
Division 4: Other Manufacturing Industries
Division 5: Construction
To view the full list of the 1980 Standard Industry Classification codes, click HERE.
To ensure that you are not paying unnecessary VAT please declare to us that your business activity does not fall within divisions 1 to 5 of the 1980 SIC code by using our VAT declaration form: click HERE to complete VAT declaration form online. Alternatively click HERE to download VAT Declaration form and post it back to us.
Even if you know you do not currently pay VAT on your water services it is important that you let us know so that we can confirm your position with HMRC.
Once you have completed the VAT Declaration please post the form to:
If you have any questions about the form please contact our Customer Service Team on 0333 014 3131.