Chancery Division.

Etherton J.

Judgment delivered 15 March 2001.

Value added tax – Zero-rating – Protected building – Whether two separate structures could constitute a single ‘building’ – Value Added Tax Act 1994, Sch. 8, Grp. 6.


  The taxpayers were involved in development work within the grounds of a listed building which included the conversion of an outbuilding into a games and changing facility. The main house was a ‘protected building’ within Sch. 8, Grp. 6 of the Value Added Tax Act 1994 and so alterations to it were zero-rated.


  Whether the outhouse was part of the ‘protected building’.

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