You are charged VAT on water services only. For customers in categories 1 to 5 of the 1980 Standard Industrial Classification (SIC) activity codes this is at the standard rate and will appear as an S on your bill.
For all other customers, VAT is charged at zero rate. This will appear as a Z on your bill. Waste water charges are also charged at zero rate. For further information on SIC codes please click here.
