• This Guidance Note deals with some issues of supplies of gas, electricity and water to blocks of flats.
  • VAT on supplies for common parts.
  • Problems of identifying meters on developments.
  • The potential problems for managing agents who have to bill bulk supplies to each flat.
  • The regulations about the selling on of gas and electricity to leaseholders by landlords.

Covering Topics

  • Overview
  • VAT on Supplies
  • Gas Meter Recognition
  • Electricity Meter Recognition
  • Regulations on the Resale of Gas and Electricity
  • Regulations on the Resale of Water
  • Issues for Managing Agents with Bulk Supply and Recharging of Utilities to Leasehoders
  • Further Information
  • Appendix I
  • Appendix II

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