Cases - GT Scaffolding Ltd v Customs & Excise Commissioners

Record details

Name

GT Scaffolding Ltd v Customs & Excise Commissioners

Date

[2003]

Citation

VA decision 18226

Legislation

Value Added Tax Act 1994

Keywords

Value added tax - zero rating - construction of new dwelling - supply of services - hire of scaffolding - whether provision of access to building work a transfer of possession

Summary

GT Scaffolding Ltd supplied scaffolding services in the course of construction of new houses. It treated these supplies as VAT zero-rated supplies of services under the Value Added Tax Act 1994 (Schedule 8, Group 5, item 2). The Commissioners issued a ruling that the company was making standard-rated supplies of the hire of the scaffolding. The company's appeal succeeded at the tribunal, with the finding that:

'the law now required much more exacting safety measures and imposed higher levels of requirements on exactly how scaffolding was to be erected and by whom. This could now only properly be done by appropriately qualified staff.'

Accordingly, the company was supplying construction services and its supplies qualified for zero-rating under item 2.