Cases - Monoprio v Customs & Excise Commissioners

Record details

Name

Monoprio v Customs & Excise Commissioners

Date

[2002]

Citation

VAT Decision 17806

Keywords

Value added tax - reduced rate - changed number of dwellings

Summary

This is the first tribunal regarding the recent reduced-rate legislation for building conversions and concerned the 'changed number of dwellings' rules.

The tribunal held that some works to create a new dwelling in a outbuilding to a manor house were VAT standard-rated, as the first floor of that building already contained a flat, which was incorporated into the new premises. There was no change in the number of dwellings and therefore the reduced rate could not apply.