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HMRC has addressed its stance on the VAT position of window furniture in light the decision in John Price (TC873), which saw the First-tier tribunal agree with the appellant that roller blinds were ‘building materials’ as defined by VATA 1994, sch 8 group 5 note 22.
It was ruled that the taxpayer was entitled to recover the VAT incurred on the purchase of the blinds, under the DIY housebuilders and converters scheme (s 35).
Regardless of the decision, the Revenue’s view remains unchanged in that roller blinds and other window furniture are not building materials; the department will not be changing its policy on the matter.
HMRC note that the tribunal chairman did not hear evidence on the point of what is and what is not a building material for VAT purposes but reached his conclusion as a matter of judicial notice: a commonsense fact.
Given the small amount of VAT at stake in John Price, HMRC will not be appealing the decision. For more details, see Revenue & Customs Brief 02/11.
