Value Added Tax – zero-rated supplies – Group 12 of Schedule 8, VATA 1994 – installation by a charity of new heating system in residential care home for the elderly – whether supply to a charity for making available to handicapped persons for their use of equipment designed solely for use by a handicapped person – Items 2(g), 2(h) and 7 of Group 12 – heating system not designed solely for use by handicapped persons – whether supply to a charity of services of adapting goods to suit the condition of handicapped persons – Items 4 and 6 of Group 12 – works comprised installation of new equipment, not adaptation of goods – whether (in part) supply to a charity of a service of adapting a bathroom for use by a handicapped person – Items 11 and 13 – works did not comprise adaptation of a bathroom – appeal dismissed
[2004] UKVAT V18795
Bailii
England and Wales
Updated: 20 October 2021; Ref: scu.216479