Cases - Customs & Excise Commissioners v St Mary's Roman Catholic High School

Record details

Name

Customs & Excise Commissioners v St Mary's Roman Catholic High School

Date

[1996]

Citation

STC 1091

Legislation

Value Added Tax Act 1994

Keywords

Value added tax - zero rating - meaning of building - meaning of in the course of construction - whether break between main construction works and other additional works too long to include additional works as part of zero rated works

Summary

This case considered the extent of a 'building' and held that those parts in this instance not being part of the building but being required for its efficient and lawful use were to be included for VAT purposes. The term 'in the course of construction' was also considered and it was held that a 13-month break between the main construction works and other additional works was too long to allow the later works to be included as part of the main zero-rated works.