Price v Revenue & Customs [2010] UKFTT 634 (TC) (09 December 2010)

Price v Revenue & Customs [2010] UKFTT 634 (TC) (09 December 2010)

VAT is refundable under the DIY Scheme only for goods that are 'building materials' as defined by Note 22, Group 5, Schedule 8, VATA and incorporated in the dwelling; roller blinds qualify as such, but VAT on services and incorrectly charged VAT is not refundable.

Citation
[2010] UKFTT 634
Parties
Appellant: John Price; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (Value Added Tax)
Jurisdiction
United Kingdom
Judgment Date
09 December 2010
Procedural Posture
VAT Refund Appeal (diy Scheme) / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal allowed in part, dismissed in part.
Legal Topics
DIY Builders Scheme, Zero Rating, Building Materials, Refund Eligibility
Tax Law VAT DIY Builders Scheme Zero Rating Building Materials Refund Eligibility

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Parties

John Price

Appellant

The Commissioners for Her Majesty’s Revenue and Customs (Value Added Tax)

Respondents

Procedural Posture

VAT Refund Appeal (diy Scheme) / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether VAT charged on certain services and goods is eligible for refund under the DIY Scheme
  2. 2 Whether roller blinds qualify as 'building materials' under Note 22, Group 5, Schedule 8, VATA

Ratio Decidendi

VAT is refundable under the DIY Scheme only for goods that are 'building materials' as defined by Note 22, Group 5, Schedule 8, VATA and incorporated in the dwelling; roller blinds qualify as such, but VAT on services and incorrectly charged VAT is not refundable.

Court Disposition

Appeal allowed in part, dismissed in part.

Orders

  • VAT refund of £61.47 allowed for roller blinds as building materials.
  • Appeal dismissed for VAT claimed on services and incorrectly charged VAT (£712.53).