The Value Added Tax (Water) Order 1989

Made: 3rd July 1989

Laid before the House of Commons: 11th July 1989

Coming into force: 1st August 1989

The Treasury, in exercise of the powers conferred on them by section 3(3) of the Value Added Tax Act 1983[^f00001] and of all other powers enabling them in that behalf, hereby make the following Order:

1

This Order may be cited as the Value Added Tax (Water) Order 1989 and shall come into force on 1st August 1989.

2

The supply of water insofar as it is not otherwise a supply of goods shall be treated as a supply of goods and not as a supply of services.

Signed

David Lightbown — Kenneth Carlisle — Two of the Lords Commissioners of Her Majesty’s Treasury — 3rd July 1989

Explanatory note

(This note is not part of the Order)

This Order ensures that all supplies of water, for example water supplied by a water authority or similar body, are treated as supplies of goods. It puts the treatment of water on a par with that of gas, electricity and other forms of heat, power, refrigeration and ventilation.

Footnotes

[^f00001]: 1983 c. 55.