Zoos and zoo equipment
Admission charges
– see Cultural services
Admission charges, exemption
Education
Case Law –
North of England Zoological Society v Customs and Excise Commissioners. [1999] BVC 437
;
North of England Zoological Society. [1999] BVC 2,015
Generally
Legislation/Regulatory –
VATA94 Sch. 9, Grp. 13
Case Law –
Customs and Excise Commissioners v Zoological Society of London. [1999] BVC 317
;
North of England Zoological Society v Customs and Excise Commissioners. [1999] BVC 437
;
The Zoological Society of London. [1998] BVC 2,328
;
The Zoological Society of Wales. [2005] BVC 2,157
Refund of VAT
Case Law –
Customs and Excise Commissioners v Zoological Society of London (Case C-267/00). [2002] BVC 414
Capital allowances
Commentary –
Key Data ¶11-400
Cost component of keeping animals, attribution of input tax
Plant and machinery allowances
Commentary –
Practical Capital Allowances ¶14-000
;
Tax Reporter ¶246-500
HMRC Guidance –
CA22030