Hospital of St John and St Elizabeth v Revenue and Customs: VDT 29 Jun 2005

VAT – ZERO RATING – CONSTRUCTION SERVICES -Relevant residential purpose – use as hospital or similar institution – treatment defining characteristic of hospital or similar institution – on the facts satisfied intended use solely for relevant residential purpose – no use as hospital or similar institution – were construction services supplied to intended user – intended user legal rights over the property and actively involved with service provision – Appellant meets these requirements, others do not – Appeal Allowed

Citations:

[2005] UKVAT V19141

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 02 June 2022; Ref: scu.229572