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Guidance
TPI Guidance Notes
Miscellaneous Matters
Miscellaneous Matters
E16: Utilities
Synopsis
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
Resource
12 July 2023
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