Sewerage services supplied to domestic or industrial customers
VAT treatment0%
What this means for your business
- Charging VAT
- VAT is charged, but at a rate of 0% (zero-rated).
- Reclaiming VAT
- Even though no VAT is added to the price, VAT paid on related costs can still normally be reclaimed as input tax.
Official guidanceSewer and drain cleaning, unblocking or maintenance is standard-rated — VAT Notice 701/16 (opens in a new tab)