Parochial Church Council of Holy Trinity Church (HeathTown, Wolverhampton).  BVC 2545
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?