NHS AYRSHIRE AND ARRAN HEALTH BOARD v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2026] UKUT 00258 (TCC)

Upper Tribunal Tax and Chancery decision of JUDGE ASHLEY GREENBANK and JUDGE PHYLLIS RAMSHAW

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 7 July 2026

• Category: Tax
• Release date: 7 July 2026

Read full decision: NHS AYRSHIRE AND ARRAN HEALTH BOARD v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

VALUE ADDED TAX – zero rating – construction services – item 2 Group 5 Schedule 8 Value Added Tax Act 1994 – whether accommodation wing at secure inpatient mental health facility intended for use for a “relevant residential purpose” – no – appeal dismissed

Published 7 July 2026