Connection of building's water system to main supply, reduced-rating

Continuous acquisitions, tax point

Deemed supply of goods

Goods or services

Material removed from, exemption

Meters, tax point

Separate, non-industrial, exempt activity

Standard-rating

Bottled

Heated

Status of supply, responsibility for deciding

Tax point

Continuous supplies

Generally

Treated as supply of goods

Use for both domestic and business purposes

Value added tax

Zero-rating

Generally

Hot water for space-heating system

Unmetered cold water provided by landlord