LON (92/2526)

No. 11,291

Decision given 15 October 1993.

Supply – Zero-rating – Aids for the handicapped – Whether construction of bedroom extension amounted to widening doorways or passages – Value Added Tax Act 1983, Sch. 5, Grp. 14, item 8.

  The issue was whether a bedroom extension constructed to enable a handicapped person to gain access to his main bedroom amounted to the supply of a service of widening doorways or passages for the purpose of facilitating his entry to or movement within his private residence, and was therefore zero-rated.

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