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Official guidance
VAT Construction

VCONST09000 · Alterations and repair or maintenance - case law and agreements

  • VCONST09010 · About this section
  • VCONST09100 · Church bells and bell frames
  • VCONST09150 · Damp proofing
  • VCONST09200 · Drains and guttering
  • VCONST09250 · Fences, railings and boundary walls
  • VCONST09300 · Floors and ceilings
  • VCONST09350 · Heating, chimneys and fireplaces
  • VCONST09400 · Lighting and wiring
  • VCONST09450 · Organs
  • VCONST09550 · Painting and decorating
  • VCONST09600 · Plumbing
  • VCONST09650 · Restoration
  • VCONST09700 · Roofs
  • VCONST09750 · Treatments and processes
  • VCONST09800 · Underpinning
  • VCONST09850 · Structural and internal walls
  • VCONST09900 · Windows
  1. Alterations and repair or maintenance - case law and agreements: contents
  2. Alterations and repair or maintenance - case law and agreements: treatments and processes

VCONST09750 | Alterations and repair or maintenance - case law and agreements: treatments and processes

From HM Revenue & Customs · VAT Construction

Treatments to the exterior of a building are normally designed to rectify an existing problem or to prevent future ones. As such they are works of repair or maintenance.

This view was upheld in B Cheeseman (VTD 5133): Strength and stability was restored to an unstable wall by injecting a chemical and then a catalyst, which caused the chemicals to react and set very hard. The Tribunal held it was repair or maintenance.

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