Cases - Customs & Excise Commissioners v Zielinski Baker & Partners Ltd

Record details

Name

Customs & Excise Commissioners v Zielinski Baker & Partners Ltd

Date

[2004]

Citation

BVC 309

Legislation

Value Added Tax Act 1994

Keywords

Value added tax - zero rating - listed building status - meaning of protected building - dwelling - outbuilding - whether building self-contained living accommodation

Summary

This case concerned the conversion of an outbuilding to a protected building into a swimming pool, changing rooms and a games room. It was held that 'a protected building must be a single building which comprises one or more dwellings, each of which consists of self-contained living accommodation'. In this case, the outbuilding did not satisfy these conditions and thus zero-rating was not available for the works.