VAT charges
VAT is chargeable at the standard rate on water charges for all business customers whose main business activity is within divisions 1 to 5 of the 1980 Standard Industrial Classification (SIC) as detailed below.
VAT charges
| SIC code | Description |
|---|---|
| 1 | Energy and water supply industries |
| 2 | Extraction of minerals and ores other than fuels; manufacture of metal, mineral products and chemicals |
| 3 | Metal goods, engineering and vehicle industries |
| 4 | Other manufacturing industries |
| 5 | Construction |
Water charges for customers outwith these SICs are not liable for VAT. VAT is only applicable on water charges. Waste water and drainage charges have zero rated VAT liability.
The charges for all other services supplied by Business Stream have standard rated VAT liability for all customers regardless of their SIC, with the exception of infrastructure charges on new connections, which are outside the scope of UK VAT.
Full details of the VAT guidelines for water and sewerage services can be found in the HMRC Water and Sewage Services Reference Notice 701, which can be found on the HMRC website.
Legal information
Scottish Water Business Stream Limited trading as Business Stream.
VAT number: 945 8508 85. Registered in Scotland. Registered number: SC294924
Registered office address and principal place of business: Business Stream, 7 Lochside View, Edinburgh, EH12 9DH