Queen’s Bench Division (Crown Office List).

Ognall J.

Judgment delivered 15 June 1995.

Value added tax – Alteration to protected buildings – Replacement of 200-year old roof approved by planning authority – New type of roof and guttering etc. and roof plane raised one inch – Whether work constituted a supply in the course of an approved alteration of a protected building – Whether work zero-rated – Value Added Tax Act 1983, Sch. 5, Grp. 8A, item 2, Note (6) (Value Added Tax Act 1994, Sch. 8, Grp. 6, item 2, Note (6))

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