In Coopers Fire Ltd v HMRC (TC02570 – 15 March) a company (C) manufactured retractable fire curtains. HMRC issued a ruling that supplies of these curtains were standard-rated. C appealed contending that they should be treated as building materials within VATA 1994 Sch 8 Group 5 Note 22. The First-tier Tribunal accepted this contention and allowed the appeal. Judge Sadler held that ‘fire curtains are an established and fully accepted method of providing fire safety and fire protection in dwellings in which such features are required to be incorporated or where it may be prudent to incorporate them’.
Why it matters: The First-tier Tribunal upheld the company’s contention that its retractable fire curtains qualified as ‘building materials’ within VATA 1994 Sch 8 Group 5 Note 22.
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In Coopers Fire Ltd v HMRC (TC02570 – 15 March) a company (C) manufactured retractable fire curtains. HMRC issued a ruling that supplies of these curtains were standard-rated. C appealed contending that they should be treated as building materials within VATA 1994 Sch 8 Group 5 Note 22. The First-tier Tribunal accepted this contention and allowed the appeal. Judge Sadler held that ‘fire curtains are an established and fully accepted method of providing fire safety and fire protection in dwellings in which such features are required to be incorporated or where it may be prudent to incorporate them’.
Why it matters: The First-tier Tribunal upheld the company’s contention that its retractable fire curtains qualified as ‘building materials’ within VATA 1994 Sch 8 Group 5 Note 22.
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