MAN (95/2437)

No. 14,344

Decision given 30 July 1996.

Supply – Nature of supply – Hot water provided for recipient’s heating system – Recipient’s premises heated by means of radiators – Radiators heated by water supplied by appellant – Whether supplies of zero-rated water or of standard-rated heat – Value Added Tax Act 1994, Sch. 8, Grp. 2, item 2.

  The issue was whether in supplying hot water to be used in a space-heating system the appellant was supplying water (zero-rated) or heat (standard-rated).

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