The Littlehampton Houseboat Association. (1990) 5 BVC 855
Decision given 23 September 1990.
Zero-rating – Civil engineering works for houseboats – Relief for civil engineering works for permanent caravan site – Whether such relief extended to similar works for houseboats – Finance Act 1989, Sch. 3, para. 12.
The issue was whether the installation of the foul drainage system and services to a natural water basin for use by houseboats attracted VAT at the zero rate or was standard-rated.