Commentary

BB/3A/05 VAT—clarification of the liability of the supply of lifts to educational institutions

Part V16 Forms and other HMRC material

BB/3A/05 VAT—clarification of the liability of the supply of lifts to educational institutions

BB/3A/05 VAT—clarification of the liability of the supply of lifts to educational institutions

Business Brief, Issue 3. 21 February 2005

This Business Brief sets out Customs' policy on the VAT treatment of lifts installed in educational institutions.

Background

Educational institutions which have charitable status, such as grant-maintained schools and universities, can receive the supply and installation of lifts to facilitate the movement of disabled staff and pupils between floors in certain buildings at the zero rate of VAT. For such supplies to qualify for zero-rating, the building must be used by the educational institution for the provision of a permanent or temporary residence or a day-centre for disabled people. The relevant legislation is Items 17 and 18 to Group 12 of Sch 8 of VATA

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