Herling Ltd v Revenue & Customs [2009] UKFTT 257 (TC) (08 October 2009)
The planning consent expressly limited use to holiday accommodation only and excluded use as a principal private residence; therefore, zero-rating is excluded by Note (13) to Group 5 of the VAT Act 1994.
- Citation
- [2009] UKFTT 257
- Parties
- Appellant: Herling Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (VAT)
- Jurisdiction
- United Kingdom
- Judgment Date
- 08 October 2009
- Procedural Posture
- VAT Appeal / First Tier Tribunal Decision
- Outcome
- Appeal dismissed
- Legal Topics
- Zero Rating, Holiday Accommodation, Planning Consent, Principal Private Residence Exclusion
Case Brief
Summary, issues, holding and outcome
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Parties
Herling Ltd
Appellant
The Commissioners for Her Majesty’s Revenue and Customs (VAT)
Respondents
Procedural Posture
VAT Appeal / First Tier Tribunal Decision
Legal Issues
- 1 Whether the first grant of 28 dwellings constructed by the appellant qualifies for VAT zero-rating under Schedule 8, Group 5, item 1 of the VAT Act 1994, or is excluded by Note (13) due to planning conditions restricting use to holiday accommodation
Ratio Decidendi
The planning consent expressly limited use to holiday accommodation only and excluded use as a principal private residence; therefore, zero-rating is excluded by Note (13) to Group 5 of the VAT Act 1994.
Court Disposition
Appeal dismissed
Orders
- The assessments for VAT at the standard rate stand; no adjustment to the assessments is required.
Full Case Text
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