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

Case Law – Finanzamt Oschatz v Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien (Case C-442/05). [2010] BVC 784

Deemed supply of goods

Commentary – Indirect Tax Reporter ¶13-605 ; Indirect Tax Reporter ¶13-755

Goods or services

Commentary – Indirect Tax Reporter ¶20-450

Material removed from, exemption

Legislation/Regulatory – FA96 s. 43

Meters, tax point

Commentary – Indirect Tax Reporter ¶12-635

Separate, non-industrial, exempt activity

Commentary – Indirect Tax Reporter ¶20-450

Standard-rating

Bottled

Commentary – Indirect Tax Reporter ¶20-210

Heated

Commentary – Indirect Tax Reporter ¶20-450

Status of supply, responsibility for deciding

Commentary – Indirect Tax 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 – Indirect Tax Reporter ¶20-450

Value added tax

Commentary – Quick Overview ¶68730

Zero-rating

Generally

Commentary – Indirect Tax 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 – Indirect Tax Reporter ¶20-450
Case Law – Revenue and Customs Commissioners v Honourable Society of Middle Temple. [2013] BVC 1,690