Cases - International Students House. VAT Decision No. 14420
Record details
- Name
- International Students House
- Date
- [1996]
- Citation
- BVC 2,975
- Legislation
- Keywords
- VAT
- Summary
-
International Student House is a charity with the aim of improving international relations by providing facilities for students from varying cultural backgrounds. The charity provided accommodation, counselling and welfare services. A dispute arose after Customs contended that it was providing ‘hotel or similar accommodation’ and should charge VAT at the standard rate of VAT. The tribunal held that the predominant purpose of the charity was to improve international relations and not the provision of accommodation and therefore no VAT had to be accounted for.