Water
Connection of building's water system to main supply, reduced-rating
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
Zero-rating
Generally
Hot water for space-heating system
Unmetered cold water provided by landlord