VDT ZERO-RATING – Construction of building – Dwelling house – Self-build construction of house for own occupation – Defective plasterwork installed by contractor – Complete replacement plastering required – Whether supply of new plastering service after ‘Certificate of Completion’ a supply in the course of construction of a new dwelling – Yes – Whether that supply was for the reconstruction or alteration of an existing building – No – VAT Act Sch. 8 Group 5 It. 2 and Note (16) – Appeal allowed
Citations:
[2007] UKVAT V20426
Links:
Statutes:
VAT, Construction
Updated: 12 July 2022; Ref: scu.262553