ZERO-RATING – protected building – alteration to create living accommodation in a listed oast house separate from the main house – planning consent requires the oast to be used on an ancillary basis to the main house and not to be used as a separate dwelling – zero-rating prevented by Note (2)(c) of Group 6
Citations:
[2005] UKVAT V19064
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 July 2022; Ref: scu.225170