# The Value Added Tax (Water) Order 1989, Note: Explanatory note


(This note is not part of the Order)
This Order ensures that all supplies of water, for example water supplied by a water authority or similar body, are treated as supplies of goods. It puts the treatment of water on a par with that of gas, electricity and other forms of heat, power, refrigeration and ventilation.

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Source: https://www.legislation.gov.uk/uksi/1989/1114/note (the official version)
Page: https://openlegislation.uk/value-added-tax-water-order-1989/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.