LON (91/1072)

No. 7180

Decision given 26 February 1992.

Supply – Exempt supply – Land – Holiday accommodation – Accommodation in a hut including a beach hut – Whether beach huts holiday accommodation – Value Added Tax Act 1983, Sch. 6, Grp. 1, item 1(d), Note (10B).

  The issue was whether the grants of licences to occupy certain beach huts and sites for beach huts amounted to holiday accommodation and so were not exempt supplies.

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