VDT VAT – Zero-rating of construction services supplied in the course of an approved alteration of a protected building – item 2 of Group 6 of Schedule 8, VATA 1994 – whether a barn which had been used as a garage before an approved alteration to it qualified as a garage within the statutory definition of a building designed to remain as or become a dwelling or number of dwellings, in Note (2) of Group 6, which is an ingredient in the statutory definition of protected building in Note (1) of Group 6 – whether instead it is required that a structure should have been built as a garage before it could qualify as a garage within the definition in Note (2) of Group 6 – held that use as a garage as a matter of fact and reality before an approved alteration was sufficient to qualify as a garage within the definition in Note (2), and that it was not required that the barn should have been built as a garage – appeal allowed
Citations:
[2005] UKVAT V18905
Links:
Jurisdiction:
England and Wales
VAT
Updated: 29 June 2022; Ref: scu.222071