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Sink or Swim

Chris Reece of Ernst & Young brings us more VAT Tribunal summaries. This week he covers 20798 – 20839. These are up-to-date to 4 November 2008
Pool covers and floors
VATA 1994 Sch 8 Group 5 Item 2 zero-rates services supplied in the course of construction of a new dwelling. Item 4 further zero-rates building materials incorporated into a new dwelling but subject to exceptions. By Note 22 to Group 5 building materials are those which 'in relation to any description of building' are 'ordinarily incorporated by builders in a building of that description'.
This appeal concerned two features of swimming pools incorporated in new dwellings:
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