ZERO-RATING – Building – Aids for the handicapped – Construction of en-suite bathrooms and wcs for handicapped persons in nursing home – Extension of en-suite facilities into former corridor, construction of new corridor outwith the existing walls – Whether zero-rated – Provision in Notice 701/7 para 6.5 allowing zero-rating of restoring space elsewhere in the building – Whether explanation of law or extra-statutory concession – VATA 1994, Sch 8, Gp 12, Item 11
[2005] UKVAT V19123
Bailii
England and Wales
VAT
Updated: 04 December 2021; Ref: scu.229577
