Provident Mutual Life Assurance Association. (1988) 3 BVC 833
Decision given 18 August 1988.
Construction – Zero-rating – Office block demolished and re-built – Whether new building or alteration of existing building – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 2, Note (1A).
The issue was whether building work done amounted to the alteration or enlargement of an existing building, or the building of an extension to an existing building providing for internal access to the existing building (i.e. standard-rated) or whether it was the construction of a new building (i.e. zero-rated).