Water
Connection of building's water system to main supply, reduced-rating
Continuous acquisitions, tax point
Commentary –
VAT Reporter ¶64-320
Deemed supply of goods
Commentary –
VAT Reporter ¶13-605
;
VAT Reporter ¶13-755
Goods or services
Commentary –
VAT Reporter ¶20-450
Material removed from, exemption
Legislation/Regulatory –
FA96 s. 43
Meters, tax point
Commentary –
VAT Reporter ¶12-635
Separate, non-industrial, exempt activity
Commentary –
VAT Reporter ¶20-450
Standard-rating
Bottled
Commentary –
VAT Reporter ¶20-210
Heated
Commentary –
VAT Reporter ¶20-450
Status of supply, responsibility for deciding
Commentary –
VAT Reporter ¶20-450
Tax point
Continuous supplies
Legislation/Regulatory –
SI 1995/2518 reg. 94B
Generally
Legislation/Regulatory –
SI 1995/2518 reg. 86
Treated as supply of goods
Legislation/Regulatory –
SI 1989/1114
Use for both domestic and business purposes
Commentary –
VAT Reporter ¶20-450
Value added tax
Commentary –
Essential Tax Companion ¶68730
Zero-rating
Generally
Commentary –
VAT Reporter ¶20-450
Legislation/Regulatory –
VATA94 Sch. 8, Grp. 2
Hot water for space-heating system
Case Law –
LUT Utilities Ltd. [1996] BVC 2,948
Unmetered cold water provided by landlord
Commentary –
VAT Reporter ¶20-450
