Cases - Dinaro Ltd (t/a Fairway Lodge), VAT Decision No. 17148

Record details

Name
Dinaro Ltd (t/a Fairway Lodge)
Date
[1999]
Citation
BVC 4,120
Legislation
Keywords
VAT
Summary

It was held that a lodge used to provide supervised living accommodation principally for people rehabilitating into everyday life outside after periods in psychiatric institutions was VAT exempt. Customs had argued that VAT was due on the supplies of accommodation on the basis that the lodge was a ‘similar establishment’ to a boarding house.