LON (90/44)

No. 5288

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.

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