LON (92/2979)

No. 11,292

Decision given 15 October 1993.

Supply – Zero-rating – Construction of dwellings – Annexe and swimming pool constructed after completion of dwelling – Whether supply in course of construction of building designed as dwelling – Whether annexe entitled to zero-rating as building in its own right – Whether extension or annexation to existing building – Whether annexe garage constructed at same time as dwelling house – Planning consent – Value Added Tax Act 1983, Sch. 5, Grp. 8, items 2 and 3, Notes (2) and (9).

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