Ashfield District Council v Commissioners of Customs and Excise: ChD 30 Nov 2001

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:

Bailii

Statutes:

Housing Grants Construction and Regeneration Act 1996, Value Added Tax Act 1994 33

Jurisdiction:

England and Wales

Citing:

CitedCommissioners 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