The council were liable to pay grants for building works. They wished to set the VAT element as an input tax. The Commissioners refused. Did the builders supply their services to the house owners, or to the council who paid the bill. The Act allowed the council to pay the sum direct to the builder. Grants might be repayable except where they were paid direct. It is not uncommon for one payment to satisfy two obligations. That is what happened here. The council was not entitled to reclaim the VAT.
Judges:
The Vice-Chancellor
Citations:
[2001] EWHC Ch 462
Links:
Statutes:
Housing Grants Construction and Regeneration Act 1996, Value Added Tax Act 1994 33
Jurisdiction:
England and Wales
Citing:
Cited – Commissioners of Customs and Excise v Redrow Group Plc HL 11-Feb-1999
Where house builders had paid the estate agents’ fees for exchanged property on sales, the supply had been, at least in part, to the builder, and the builder could accordingly recover the agents’ VAT as input tax. A supplier could be treated as . .
Lists of cited by and citing cases may be incomplete.
VAT, Local Government
Updated: 04 October 2022; Ref: scu.166916