Cases - Customs & Excise Commissioners v Rannoch School Ltd
Record details
- Name
- Customs & Excise Commissioners v Rannoch School Ltd
- Date
- [1993]
- Citation
- STC 389
- Legislation
- Keywords
- Value added tax - zero rating - installation of sewage treatment plant in association with construction of new boarding house - whether work carried out before new dwelling or qualifying building can be occupied can be zero rated - meaning of in the course of construction - whether in the course of course of construction of a building
- Summary
-
Civil engineering work carried out before a new dwelling or new qualifying building can be occupied can be zero-rated as part of the services provided 'in the course of construction' of such a building. This case concerned the installation of a sewage treatment plant in association with the construction of a new boarding house.