The case involved work to the roof of a Grade II listed building. The Housing Association claimed the works were VAT zero-rated, as they comprised alterations to a protected building. Customs disagreed, arguing that the works were repair and maintenance and therefore VAT standard-rated. It was decided by the High Court that the works were repair and maintenance, even though alterations clearly took place. It was a matter of fact and degree, looking at the works as a whole, to decide the correct VAT liability.
