In Tyne Valley Motorhomes v HMRC [2014] UKFTT 969 (23 September 2014) the FTT found that supplies of mobile homes adapted for handicapped people were zero-rated.
Tyne Valley traded in mobile homes. It had treated its supplies as zero-rated (under VATA 1994 Sch 8 group 5) on the basis that they were aids to handicapped people. The vehicles were mass produced motor homes and the only adaptations were additional handles to facilitate access.
The supplies could fall within group 5 Note 2A as the supplies of ‘a qualifying motor vehicle to a handicapped person who usually uses a wheelchair or who is usually carried on a stretcher’. The FTT found that the reference to ‘a handicapped person’ must be to a particular handicapped person. The definition of ‘handicapped’ in Note 3 as ‘chronically sick or disabled’ suggested an element of personal...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In Tyne Valley Motorhomes v HMRC [2014] UKFTT 969 (23 September 2014) the FTT found that supplies of mobile homes adapted for handicapped people were zero-rated.
Tyne Valley traded in mobile homes. It had treated its supplies as zero-rated (under VATA 1994 Sch 8 group 5) on the basis that they were aids to handicapped people. The vehicles were mass produced motor homes and the only adaptations were additional handles to facilitate access.
The supplies could fall within group 5 Note 2A as the supplies of ‘a qualifying motor vehicle to a handicapped person who usually uses a wheelchair or who is usually carried on a stretcher’. The FTT found that the reference to ‘a handicapped person’ must be to a particular handicapped person. The definition of ‘handicapped’ in Note 3 as ‘chronically sick or disabled’ suggested an element of personal...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
