Coopers Fire Ltd v Revenue & Customs [2013] UKFTT 154 (TC) (27 November 2012)

Fire curtains are goods of a description ordinarily incorporated by builders in dwellings where fire protection barriers are required or prudent, as part of the generic class of fire barrier products; therefore, they qualify as 'building materials' for VAT zero-rating under the relevant legislation.

Citation: [2013] UKFTT 154 (TC)
Parties: Appellant: Coopers Fire Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction: United Kingdom
Judgment Date: 27 November 2012
Procedural Posture: VAT Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome: Appeal allowed
Legal Topics: Value Added Tax, Zero Rating, Building Materials, Construction of Dwellings

Tax Law Value Added Tax Zero Rating Building Materials Construction of Dwellings

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 8 Party arguments 2 Amounts and remedies 1

Parties

Coopers Fire Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

1 Whether fire barrier retractable curtains (fire curtains) are 'building materials' for VAT zero-rating under Item 4 of Group 5 of Schedule 8 to the Value Added Tax Act 1994

Ratio Decidendi

Court Disposition

Appeal allowed

Orders

The Appellant's fire curtain products qualify as 'building materials' for VAT zero-rating under Item 4 of Group 5 of Schedule 8 to the Value Added Tax Act 1994.