Water Supply VAT Exemption: Only Public Authorities Qualify, Private Recharges Subject to 18% VAT

• Water supplied by a public authority is exempt from VAT.
• The exemption does not apply to private entities recharging or supplying water.
• In the rental industry, landlords recharging water costs to tenants are not exempt.
• Such recharges are subject to VAT at the standard rate of 18 percent.
• VAT exemptions are interpreted strictly and do not extend to recharges.
• Only water services directly supplied by a public authority are exempt.

Source: zampapartners.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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