V4.232A Meaning of building

This paragraph considers the meaning of the term 'building' which is relevant to the scope of zero-rating in VATA 1994, Sch 8, Groups 5 and 6. For an overview of the scope of zero-rating under these Groups, see V4.231.

Meaning of building—buildings (zero-rating)

Ordinary meaning of building

In Smith1 (a case which concerned a structure constructed from prefabricated sections) it was suggested that the term 'building' should be given its ordinary and natural meaning.

In Stevens v Gourley2 it was posited that a building is usually understood to be 'a structure of considerable size and intended to be permanent,

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