HM Revenue & Customs require us to collect information from our customers that allows us to determine the VAT liability of our supply to them. This classification involves distinguishing domestic and non-industrial use from industrial use described in Divisions 1-5 of the Standard Industrial Classification (‘SIC’). On this basis use is ‘industrial’ if it falls under one of the SIC headings below:

1. Energy and Water Supplies
2. Extraction of minerals and ores other than fuels: manufacture of metal; mineral products and chemicals
3. Metal goods, engineering and vehicle industries.
4. Other manufacturing industries
5. Construction

To find out more about VAT regulations and HM Revenue & Customs requirements visit www.hmrc.gov.uk or telephone the National HMRC Advice Service on 0845 010 9000

You may send your details using our VAT questionnaire