Relevant Industrial Activities are those listed under Divisions 1 to 5 of the 1980 Standard Industrial Classification (SIC) list:
| Division | Title |
| 1 | Energy and water supply industries. |
| 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. |
These activities, including mining, quarrying, and various manufacturing and construction industries, must pay VAT on their water supply. If your business’s primary activity is classified under Divisions 0 or 6 to 9, you do not need to pay VAT on water.
For more detailed information, including a conversion table between 1980 and 2007 SIC codes, please refer to the HMRC VAT water and sewerage services manual.