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Norwich Airport Ltd v HMRC

In Norwich Airport Ltd v HMRC (TC01965 – 21 May) the company (N) which operated Norwich Airport. decided to charge a fee which it described as an ‘airport development fee’ to passengers using the airport. It accounted for VAT on these fees but subsequently submitted a repayment claim on the basis that they were not consideration for any supply. HMRC rejected the claim and the tribunal dismissed N’s appeal. Judge Mosedale observed that passengers were required to pay the fee to obtain a ticket to pass in order through automatic gates prior to the departure lounges and that ‘if they did not buy the ticket effectively they would be unable to board their flight’. The fees were consideration for permission to access land which was a supply of services within the charge to VAT.

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