Commentary

BB/19B/98 Local authorities—works in default

Part V16 Forms and other HMRC material

BB/19B/98 Local authorities—works in default

BB/19B/98 Local authorities—works in default

Business Brief, Issue 19. 15 September 1998

In the case of [Glasgow City Council v C & E Comrs (1998) VAT Decision 15491 unreported (Part V12)] the Edinburgh VAT and duties tribunal ruled on the liability of works in default and the subsequent recovery of costs under the Housing (Scotland) Act 1987 ss 108, 109.

This Act requires local authorities in Scotland to serve a repair notice to the owner of a property that they consider is in disrepair. If the owner does not comply with the notice the council is empowered to arrange for the work

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