LON (94/2980)

No. 13,337

Decision given 6 June 1995.

Election to waive exemption – Change of use – Residential – Whether sale standard-rated or exempt – Intended change of use to dwelling sufficiently communicated to seller – Value Added Tax Act 1983, Sch. 6A, para. 2(2)(a) (Value Added Tax Act 1994, Sch. 10, para. 2(2)(a)).

  The issue was whether, when a brewery sold a disused public house to the appellant, the sale was a grant ‘made in relation to a building … intended for use as a dwelling’ within the Value Added Tax Act 1983, Sch. 6A, para. 2(2)(a) and therefore exempt.

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