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Since 1 March 1995, the construction of an annexe to an existing residential building does not qualify for VAT zero rating under Note (16)(c) of Group 5 of Schedule 8 to the VAT Act 1994. Before that date, the repealed Note (9)(b) disqualified merely an annexation.
Since 1 March 1995 the construction of an annexe to an existing residential building does not qualify for VAT zero rating under Note (16)(c) of Group 5 of Schedule 8 to the VAT Act 1994. Before that date the repealed Note (9)(b) disqualified merely an annexation.
Under the pre-1995 formulation it was possible to zero rate a separate building which was later linked up: see Menzies v Commissioners of Customs and Excise (No 15733) and Strowbridge v Commissioners of Customs and Excise (No 16521). The value of Menzies as a precedent under the current formulation was doubted in Keeley v Commissioners of Customs and Excise (LON/98/679) on the basis that it had been intended from the outset that a covered walkway was intended to be constructed between the two buildings which were only a very short distance apart.
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