Customs and Excise Commissioners v Rannoch School Ltd
Customs and Excise Commissioners v Rannoch School Ltd
- 1993
- Simon`s Tax Cases (1993) 389-393(3) .
Court of Session 19 February 1993. The defendant (R) obtained planning permission for a new accommodation block to a school but was obliged to replace the sewage treatment plant serving the existing buildings. The applicants (C) declared that the replacement sewage treatment plant constituted supplies of civil engineering work and was therefore standard rated for VAT purposes. R appealed and the tribunal agreed with them that supplies made in the course of construction of a building (zero-rated under Item 2 Group 8 Schedule 5 of the Value Added Tax Act 1983) could include services of a civil engineering nature. C appealed. "Held" that the new sewage treatment plant was only constructed because the new accommodation block was erected and therefore C`s appeal was dismissed.
CIVIL ENGINEERING WORKS
BUILT ENVIRONMENT
SCHOOLS
SCOTLAND
SEWAGE TREATMENT PLANT
VALUE ADDED TAX
VALUE ADDED TAX
ZERO RATING
Court of Session 19 February 1993. The defendant (R) obtained planning permission for a new accommodation block to a school but was obliged to replace the sewage treatment plant serving the existing buildings. The applicants (C) declared that the replacement sewage treatment plant constituted supplies of civil engineering work and was therefore standard rated for VAT purposes. R appealed and the tribunal agreed with them that supplies made in the course of construction of a building (zero-rated under Item 2 Group 8 Schedule 5 of the Value Added Tax Act 1983) could include services of a civil engineering nature. C appealed. "Held" that the new sewage treatment plant was only constructed because the new accommodation block was erected and therefore C`s appeal was dismissed.
CIVIL ENGINEERING WORKS
BUILT ENVIRONMENT
SCHOOLS
SCOTLAND
SEWAGE TREATMENT PLANT
VALUE ADDED TAX
VALUE ADDED TAX
ZERO RATING