Made to Measure v Revenue & Customs [2011] UKFTT 154 (TC) (03 March 2011)

Made to Measure v Revenue & Customs [2011] UKFTT 154 (TC) (03 March 2011)

The mattresses and wave pads are not electrically or mechanically adjustable beds under item 2(b), nor are they equipment or appliances designed solely for use by handicapped persons under item 2(g). No evidence was provided that the products were designed specifically for the handicapped. Therefore, the supplies do...

Source-derived case information.

Citation
[2011] UKFTT 154
Parties
Appellant: Made to Measure; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
03 March 2011
Procedural Posture
VAT Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Zero Rating, Aids for the Handicapped, Schedule 8 Group 12 VATA 1994
Tax Law VAT Zero Rating Aids for the Handicapped Schedule 8 Group 12 VATA 1994

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Parties

Made to Measure

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether mattresses and wave pads supplied by the appellant qualify for zero-rating under Schedule 8 Group 12 item 2 of the Value Added Tax Act 1994

Ratio Decidendi

The mattresses and wave pads are not electrically or mechanically adjustable beds under item 2(b), nor are they equipment or appliances designed solely for use by handicapped persons under item 2(g). No evidence was provided that the products were designed specifically for the handicapped. Therefore, the supplies do not qualify for zero-rating and must be standard rated.

Court Disposition

Appeal dismissed