Cases - Walsingham College (Yorkshire Properties) Ltd v Customs & Excise Commissioners

Record details

Name

Walsingham College (Yorkshire Properties) Ltd v Customs & Excise Commissioners

Date

[1999]

Citation

VAT decision 13223

Legislation

Value Added Tax Act 1994

Keywords

Value added tax - zero rating - listed building consent - protected building - approved alterations - whether installation of sewage system altered character of building

Summary

The owner of a listed hall obtained listed building consent for a new sewage treatment plant and claimed zero-rating for the works, as approved alterations to a protected building. Customs argued that the works did not require listed building consent and that zero-rating was therefore not possible. However, the tribunal held that listed building consent was indeed required, as the sewage system altered the character of the hall.