LON (92/1005)

No. 10190

Decision given 1 April 1993.

Zero-rating – Construction of buildings – Church with Sunday school room built beside church – Certificate of practical completion issued prior to the internal access door being blocked – Whether the building works were an extension, annexation or enlargement of an existing building – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 2, Note (9)(a) and (b).

  The issue was whether the construction of a Sunday school was an extension or annexation to an existing building or whether it was a new building.

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