MAN (94/1910)

No. 13,652

Decision given 18 October 1995.

Supply – Zero-rating – Protected building – Electrical work carried out on church – Changes to lighting system – Whether ‘approved alteration’ of building – Value Added Tax Act 1994, Sch. 8, Grp. 6, item 2.

  The issues were: (1) could the provision of, or alterations to, lighting affect the fabric or structure of a building so as to be capable of qualifying for zero-rating as an approved alteration; and (2) did the lighting works undertaken in the church so qualify?

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