‘Note (1)(a) of Group 6 provides that an essential feature of a protected building is that it is a listed building ‘within the meaning of’ the 1990 Act. A listed building ‘within the meaning of’ the 1990 Act is a building which falls within the extended definition in section 1(5) of the 1990 Act.’
Judges:
Etherton J
Citations:
[2001] STC 585
Statutes:
Value Added Tax Act 1994 Sch 8 Grp 6, Planning (Listed Buildings and Conservation Areas) Act 1990 1(5)
Jurisdiction:
England and Wales
Cited by:
Appeal from – Zielinski Baker and Partners Ltd v Commissioners of Customs and Excise CA 12-May-2002
Taxpayers sought exemption from VAT for works to a building. The commissioners claimed that the main building was not a dwelling, and that therefore the outbuilding would not be exempt.
Held: The main building was listed, and the outbuilding . .
Lists of cited by and citing cases may be incomplete.
VAT, Construction
Updated: 13 May 2022; Ref: scu.193895