In Summit Electrical Installations v HMRC [2017] UKFTT 564 (14 July 2017) the FTT found that the same supplies could be zero rated either as supplies for the construction of a series of dwellings or as supplies for the construction of relevant residential accommodation.
Summit Electrical had made supplies as an electrical subcontractor in connection with the construction of student accommodation. The issue was whether the supplies were zero rated as supplies in the course of construction of buildings designed as a series of dwellings or standard rated as supplies in the course of construction of a relevant residential building in the absence of the relevant certificate.
HMRC’s view (as expressed in a letter) was that: ‘Where a building qualifies for zero rating as both a dwelling and a relevant residential purpose building it is up to the customer of the main contractor to decide which provision...
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