When should VAT be applied to wastewater collection services?

In most cases, the emptying of septic tanks and cesspits is not subject to VAT, i.e. for domestic households, farms or businesses within the hospitality industry. However, VAT will be applicable at the standard rate to orders placed by companies within the construction, manufacturing or textiles industries.

HMRC provides the following list of industries where VAT is applicable for this service:

Coal extraction
Coke manufacture
Oil & Gas Extraction
Mineral Oil processing
Power Production
Water Supply Industry
Metaliferous Oils Extraction
Metal Manufacturing
Extraction Other Minerals
Manufacturing non-Metallic products
Chemicals Industry
Production Man-made Fibres
Manufacture Other Metal Goods
Mechanical Engineering
Manufacture Office Equipment
Electric Engineering
Manufacture Motor Vehicles & Parts
Manufacture Other Transport Equipment
Instrument Engineering
Food Manufacturers
Textile Industry
Manufacture Leather & Goods
Footwear & Clothing
Timber & Wooden Furniture Inds
Paper Manufacture
Rubber & Plastic Processing
Other Manufacturers
General Construction


Need Help? Contact Us

For further information or to talk to us about your septic tank or cesspit requirements with no obligation, please call 0800 023 5301 and one of our team will be happy to advise. Or send us a message:

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