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.