Sidgwick v Revenue & Customs [2010] UKFTT 421 (TC) (08 September 2010)

Sidgwick v Revenue & Customs [2010] UKFTT 421 (TC) (08 September 2010)

The 13 amp heat storage Aga, although providing incidental heat, is designed primarily for cooking and not for heating space. Therefore, it does not qualify as a 'building material' under Schedule 8 Group 5 Note 22, and is excluded from VAT refund entitlement.

Citation
[2010] UKFTT 421
Parties
Appellant: Mr Richard Sidgwick; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (VAT)
Jurisdiction
United Kingdom
Judgment Date
08 September 2010
Procedural Posture
Appeal / First Tier Tribunal Decision
Outcome
Appeal refused
Legal Topics
VAT Refund, DIY Builder Scheme, Building Materials, Interpretation of Schedule 8 Group 5 Note 22
Tax Law VAT VAT Refund DIY Builder Scheme Building Materials Interpretation of Schedule 8 Group 5 Note 22

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Parties

Mr Richard Sidgwick

Appellant

The Commissioners for Her Majesty’s Revenue and Customs (VAT)

Respondents

Procedural Posture

Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether a 13 amp heat storage Aga qualifies as a 'building material' under Schedule 8 Group 5 Note 22 for VAT refund purposes
  2. 2 Whether the Aga is an 'electrical appliance designed to heat space'

Ratio Decidendi

The 13 amp heat storage Aga, although providing incidental heat, is designed primarily for cooking and not for heating space. Therefore, it does not qualify as a 'building material' under Schedule 8 Group 5 Note 22, and is excluded from VAT refund entitlement.

Court Disposition

Appeal refused

Orders

  • No VAT refund to appellant
  • No expenses due to or by either party