No. 18,975.

Decision given on 8 March 2005 by Mr Demack (Chairman).

Zero-rating – Construction – Mental nursing home – Certificate issued by customer stating intended use of building for relevant residential purposes – Subsequent sale by customer allegedly for non-qualifying use – Whether construction zero-rated – Whether commissioners in error in making determination based on actual use of home and, if so, whether assessment made to best judgment – Whether intended use for relevant residential purpose or excepted therefrom by Note (4) to Grp. 5 of Sch. 8 to VATA 1994 as relating to a ‘hospital, prison or similar institution’.

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