Legislation: CAA 2001, s. 23 (list C, item 16)

Key case law:

Cooke v Beach Station Caravans Ltd (1974) 49 TC 514

Boys’ and Girls’ Welfare Society (MAN/96/1041 15274) (a VAT case)

Bowerswood House Retirement Home Ltd [2015] TC 04299

HMRC material: CA 22050–22060


Although a swimming pool is arguably a structure, it is specifically outside the scope of CAA 2001, s. 22. CAA 2001, s. 23, list C, item 16 excludes from those provisions ‘swimming pools (including diving boards, slides and structures on which such boards or slides are mounted) ’.

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