No. 16,641

Decision given by Mr Nicol (Chairman) on 16 May 2000.

Zero-rating – Construction – Building designed as dwelling – Dwelling and garage constructed at same time – Planning consent for garages sought after certificate of practical completion issued in respect of dwellings – Whether garages built ‘at the same time’ as dwellings – Value Added Tax Act 1994, Sch. 8, Grp. 5, item 2(a) and Note (3)(a).

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.