Commentary

BB/6A/98 Zero-rating of residential buildings

Part V16 Forms and other HMRC material

BB/6A/98 Zero-rating of residential buildings

BB/6A/98 Zero-rating of residential buildings

Business Brief, Issue 6. 11 February 1998

A recent tribunal decision Urdd Gobaith Cymru v C & E Comrs (1997) VAT Decision 14881 unreported [Part V12], a Welsh language school, has resulted in a change of policy by Customs and Excise with regard to the type of building that can qualify for zero-rating as a residential building.

The relevant law

The construction of residential buildings can be zero-rated, subject to certain conditions.

Seven different types of buildings can qualify for this zero-rating for VAT purposes. One of these seven categories is “residential accommodation for students or school pupils” (VATA

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial