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VAT liability of blinds in new residential builds

11 May 2021      Andrea Marshall, Tax Specialist

HMRC has accepted the First Tier Tribunal’s decision in Wickford Development Co Ltd that manual window blinds and shutters are considered building materials for VAT purposes. They can now be zero-rated when installed in a qualifying build (in the HE sector, new student residencies that meet the dwelling requirements.)

More information can be found in  Revenue and Customs Brief 5 (2021): VAT liability of installation of blinds – First-tier Tribunal decision



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