LON (88/965)

No. 3310

Decision given 1 February 1989.

Zero-rating – Construction – Inter-connecting door – Whether new building ‘enlargement’ of old building – Zero-rating relief per building, not per dwelling – Value Added Tax Act 1983, sec. 21.

  The issue was whether the commissioners should refund to the appellant £5,214.44, the total of the VAT charged on building materials used in construction of an L-shaped building, which formed part of his new home.

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