Schedule 8, Part II, Group 2, item 2

The supply, for use otherwise than in connection with the carrying on in the course of a business of a relevant industrial activity, of water other than— distilled water, deionised water and water of similar purity, . . . water comprised in any of the excepted items set out in Group 1. water which has been heated so that it is supplied at a temperature higher than that at which it was before it was heated. and Note: “Relevant industrial activity” means any activity described in any of Divisions 1 to 5 of the 1980 edition of the publication prepared by the Central Statistical Office and known as the Standard Industrial Classification.

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Source: legislation.gov.uk · retrieved 2026-07-28