LON (91/2657)

No. 10410

Decision given 4 May 1993.

Zero-rating – Construction – Three flats built on vacant site adjoining dwelling house converted into flats – Whether newbuilding extension or enlargement of converted dwelling house – Value Added Tax Act 1983, Sch. 5, Grp.8, Note (9)(b)Value Added Tax (General) Regulations 1985 (SI 1985/886) reg. 30.

  The issue was whether a development comprising six self-contained flats, two of which were created by the conversion of an existing structure, was entitled to zero-rating or whether the work amounted to standard-rated supplies because the new building was an extension or enlargement of the old.

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