Our VAT number is: 514060002
VAT Domestic Reverse Charge
HM Revenue & Customs (HMRC) introduced a eequirement on 1 March 2021 which affects supplies of construction services made between construction businesses which is called the domestic reverse charge for construction services.
However, HMRC has accepted that this requirement does not apply to our new connection charging arrangements because the income relates to alterations to Anglian Water’s networks, which are used to provide clean and wastewater services to our customers.
Consequently our quotations and invoices for charges will remain subject to VAT, when applicable, in the normal manner and do not fall within the scope of the reverse charge arrangements.
Further information is contained within Section 18 of HMRC’s online technical manual which is available on the HMRC website.