EDN (90/217)

No. 6784

Decision given 3 December 1991.

Zero-rating – Construction – Civil engineering work carried out in the course of work on new building – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 2.

  The issue was whether civil engineering work carried out at the same time as the construction of an accommodation block for use for a residential purpose was eligible for zero-rating.

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