Cases - Macnamara v Commissioners of Customs & Excise

Record details

Name

Macnamara v Commissioners of Customs & Excise

Date

[1999]

Citation

VAT decision 16039

Legislation

Value Added Tax Act 1994

Keywords

Value added tax - zero rating - school building - construction of extension - use for a relevant charitable purpose - degree of integration between new and existing building - whether extension or annex building - whether new building not capable of functioning independently from existing building

Summary

The construction of a two-storey 'extension' at a school was denied treatment as a VAT zero-rated annex used for a 'relevant charitable purpose' on the grounds that the degree of integration between the new and existing building was such as to make it an 'extension' rather than an annex building. In addition, the new building was deemed to be 'not capable of functioning independently from the existing building', as required by the VAT legislation.