Paying VAT for business water services

kinex customers should be aware that unless you declare to us in writing that you do not pay VAT on your water services, we are required by HM Revenue and Customs to charge you the standard rate of VAT. This means that you may be paying VAT for water services, costing your business unnecessarily.

HMRC uses the 1980 Standard Industrial Classification (SIC) activity codes to categorise business activity and identify which customers are to be charged VAT for water services. If your business activity falls within divisions 1 to 5 of the SIC codes you will be liable to pay VAT for water services.

Divisions 1 to 5 of the 1980 Standard Industrial Classification:

Division 1: Energy & Water Supply Industries
Division 2: Extraction of Minerals and Ores Other than Fuels; Manufacture of Metals, Mineral Products and Chemicals
Division 3: Metal Goods, Engineering and Vehicles Industries
Division 4: Other Manufacturing Industries
Division 5: Construction

To view the full list of the 1980 Standard Industry Classification codes click here.

To ensure that you are not paying unnecessary VAT please declare to us that your business activity does not fall within divisions 1 to 5 of the 1980 SIC code by using our VAT declaration from: to complete the form online please click here. Alternatively, click here to download VAT Declaration form and post it back to us.

Even if you know you do not currently pay VAT on your water services it is important that you let us know so that we can confirm your position with HMRC.

Once you have completed the VAT Declaration please post the form to:

Longley House,
Longley Lane,
M22 4SY

If you have any questions about the form please call our Customer Service Team on 0161 465 6655.