EDN (88/110)

No. 3470.

Decision given 22 March 1989.

Assessment – Construction of prefrabricated houses – Whether materials were standard or zero-rated – Value Added Tax Act 1983, Sch. 5, Grp. 8.

  The issue was whether the appellant, which had appealed against an assessment to VAT in the sum of £159, was entitled to deduct tax on certain building materials on the ground that they were zero-rated and not standard rated supplies in the period from 1 June 1984 to 30 April 1988.

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