MAN (87/89)

No. 3857

Decision given 20 July 1989.

Input tax – Disallowance – Venetian blinds controlled automatically to admit or retain heat – Whether articles of a kind ordinarily installed by builders as fixtures – Whether domestic electrical appliances designed to provide space heating – Value Added Tax (Special Provisions) Order 1981, art. 8.

  The issue was whether input tax could be claimed on venetian blinds which opened and closed automatically so as to admit or retain heat.

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