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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

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