No. 19,906.

Decision given on 22 November 2006 by J Gordon Reid QC (Chairman).

Zero-rating – First grant by a person constructing a building intended for use solely for a relevant charitable purpose – Whether lease by company established by housing association to obtain funding a supply within Value Added Tax Act 1994, s. 30 and Sch. 8, Grp. 5, item 1(a)(ii).

  The issue was whether the grant of a 20-year lease by the appellant to a housing association, in the particular circumstances, was eligible for zero-rating.

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