No. 16,747

Decision given by Miss Gort (Chairman) on 18 July 2000.

Zero-rating – Construction of building – Protected building – Construction of new administration block for nursing home within curtilage of listed building – Whether integral to main building – Whether zero-rated construction of new building – Whether alteration to protected building – Value Added Tax Act 1994, Sch. 8, Grp. 5, items 2 and 4 and Notes (4)(b), (16) and (18) and Grp. 6, items 2 and 3 and Notes (1)(a)(i) and (2).

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