BB/6A/98 Zero-rating of residential buildingsBusiness Brief, Issue 6. 11 February 1998A 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 lawThe 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
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 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
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