36 Queen Street, London, EC4R 1BN | +44 (0)20 7242 2642
Dinaro Limited t/a Fairway Lodge – VAT Tribunal

The Appellant in this case provided accommodation in the form of a “halfway house” for people with mental health problems. The issue was whether the provision of accommodation was exempt from VAT under either Group 1 or Group 7 of Schedule 9 VAT Act 1994. If it was within Group 1 of Schedule 9 the further issue arose of whether the Appellant was excluded from exemption by Item 1(d) Note 9 to Group 1 as offering sleeping accommodation similar in nature to an hotel. In the Appellant’s particular circumstances it was held not to be such a similar establishment. Therefore this appeal was allowed.

Hugh McKay, instructed by the Solicitor of Customs & Excise, for the Respondent

Latest news:

Gray’s Inn Tax Chambers are delighted to announce Michael Firth is to be appointed King’s Counsel as per the new Silk appointments announced on Friday 19th January 2024.
22 Jan 2024
Gray’s Inn Tax Chambers are delighted to have won two awards at this year’s Chambers UK Bar Awards ceremony held on 30 November.
04 Dec 2023
GITC Review
The 2022 GITC Review is now available
If you would like to be added to the mailing list for future issues of the GITC Review, please send an email to Jane.Fullbrook@taxbar.com.
Read review