MAN (96/1041)

No. 15,274

Decision given 12 December 1997.

Zero-rating – Supplies of a hydrotherapy pool and supporting plant and facilities for use by disabled children – Supplies of low-surface temperature radiators installed in a residential unit for the handicapped – Whether such supplies were zero- or standard-rated – Value Added Tax Act 1983, Sch. 5, Grp. 14, items 2(g), 2(h), 4, 6, 7, 10A, 10B and 11 (Value Added Tax Act 1994, Sch. 8, Grp. 12).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.