Commentary

RCB/5/21 VAT liability of installation of blinds – First-tier Tribunal decision

Part V16 Forms and other HMRC material

RCB/5/21 VAT liability of installation of blinds – First-tier Tribunal decision

RCB/5/21 VAT liability of installation of blinds – First-tier Tribunal decision

Revenue & Customs Brief, Issue 5. 11 May 2021

Purpose of this brief

This brief explains HMRC's policy concerning the VAT treatment of installation of blinds following the First-tier Tribunal's (FTT) decision in Wickford Development Co Ltd (Wickford) (Decision No TC2017/08197 and TC2018/03555).

In particular, it explains that HMRC accepts that manual blinds are considered as building materials for the purposes of construction services.

Who should read this

Organisations in the construction industry and their advisers.

VAT liability background

The construction of a residential property is zero-rated for VAT purposes. The zero rate applies to the construction services and to

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