Cases - Urdd Gobaith Cymru v Commissioners of Customs & Excise

Record details

Name

Urdd Gobaith Cymru v Commissioners of Customs & Excise

Date

[1997]

Citation

VAT decision 14881

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

It was held that the minimum length of stay at an institution for Welsh language students was not relevant in determining whether the building was used solely for 'relevant residential purposes'. The restrictions in the VAT legislation only related to the type of persons staying in the building, and not the length of their stay.