MAN (90/195 and MAN/89/786)

No. 5259

Decision given 21 September 1990.

Input tax – Fitted furniture – Built-in wardrobes – Built-in wardrobes were not furniture – Input tax on materials for their construction therefore deductible – Value Added Tax (Special Provisions) Order 1981, art. 8(2)(a) and b).

  The issue was whether certain wardrobes were cupboards built into houses and adapted for storing clothes or were fitted furniture on whose construction input tax could not be reclaimed under the Value Added Tax (Special Provisions) Order 1981, art. 8(2)(a) or (b).

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