Policy paper
Revenue and Customs Brief 5 (2021): VAT liability of installation of blinds – First-tier Tribunal decision
This brief explains HMRC’s policy on the VAT treatment of installation of blinds following the First-tier Tribunal’s decision.
Documents
Details
This brief explains HMRC’s policy concerning the VAT treatment of installation of blinds following the First-tier Tribunal’s decision in Wickford Development Co Ltd (Wickford) (Decision No TC2017/08197 and TC2018/03555).
In particular, it clarifies that HMRC accepts that manual blinds are considered building materials for the purposes of construction services. It also explains that DIY house builders can use a refund scheme to claim VAT charged on manual blinds prior to this ruling.
Published 11 May 2021