Covered walkway

Construction costs on new building

A new block building D was built at a college to provide teaching space a café staff room and a socialisation area for the students.

The building comprised two floors and the covered walkway linked buildings C and D at first-floor level. The taxpayer said its purpose was to give disabled students access to the first floor of building D which did not have a lift.

The taxpayer said it was a new building because it was not attached to any other part of the college – it was seven metres away from building C. The fact that the building had its own access and functioned independently of any other college building was more important than the walkway. It claimed that because St Brendan’s is a charity the new block qualified for zero rating on construction costs because...