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Water

»Ê¹ÚÌåÓýapp liability of water in most circumstances, for instance when it is supplied through the mains, is covered by Group 2 of Schedule 8: see , Water and sewerage services.

Excepted item 4 to Group 1 covers bottled water sold as a drink, and all varieties are standard-rated: flavoured or unflavoured, still or gassy, processed or bottled straight from the spring.

»Ê¹ÚÌåÓýappre are types of bottled water which are not sold as drinks, for instance as refills for car batteries, and the liability of these should be considered under the Group 2 provisions. Distilled or deionised water and water of similar purity is standard-rated.

Ice

»Ê¹ÚÌåÓýapp liability of ice is also determined by Group 2 of Schedule 8. »Ê¹ÚÌåÓýapp general position is that ice is zero-rated where made from ordinary water. However, according to the law, ice that is made from such waters as listed in Item 2 (a) of Group 2 would be standard-rated.

Ice made from substances other than plain water, such as flavoured ice cubes, are not a supply of water within the meaning of Item 2 of Group 2. Such flavoured ice cubes are considered to fall within Item 4 of the excepted Items of Group 1 and are therefore standard-rated.