Paradise Wildlife Park Ltd v HMRC

In Paradise Wildlife Park Ltd v HMRC [2023] UKFTT 122 (TC) (10 February 2023) the FTT decided that construction services supplied to a charity did not qualify for the zero rate of VAT. To the extent that buildings had been constructed they were not intended solely for a relevant charitable purpose. A further issue was that an element of what was constructed was not a building.

Paradise Wildlife Park Limited (PWP) had supplied construction services to The Zoological Society of Hertfordshire (ZSH) in relation to a shop a lion enclosure and an outside exhibition area on a wildlife park operated by ZSH. It was accepted that the construction of the shop did not qualify for zero-rating. The points in dispute related to the construction of the lion enclosure and the outside exhibition area.

ZSH a charity had provided PWP with a certificate for zero-rated building work...

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