West Devon Borough Council v Commissioners of Customs and Excise: ChD 31 Jul 2001

The local authority had reclaimed input tax against invoices it received from builders. They were disallowed because the building constructed was an exempt supply. Although the section allowed the authority to set off VAT against invoices for supplies not made for any business of the taxpayer. The arrangements suggested that they had acted on terms applicable to traders generally rather than any special situation applicable to local authorities, which was the purpose of the section as it derived from the Directive.


Patten J


Gazette 04-Oct-2001


Value Added Tax Act 1994 33


England and Wales

VAT, Construction, Local Government

Updated: 19 May 2022; Ref: scu.166231