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 the 'building materials' incorporated into the property by the persons supplying those construction services.
The zero rate is restricted to those basic materials that make up the structure of a property, for