HC Deb 27 April 1976 vol 910 c90W
Mr. Newton

asked the Chancellor of the Exchequer what are the respective rates of VAT on (a) general service charge to properties connected to main sewerage, (b) charges by district councils or private contractors for the emptying of septic tanks or cesspools and (c) charges by water authorities for the disposal of sewerage waste collected under (b).

Mr. Robert Sheldon

Water authorities have not been regarded as carrying on a business in respect of their sewerage services. The charges under (a) and (c) are therefore outside the scope of VAT. The charges under (b) attract VAT at the standard rate of 8 per cent.