The brief highlights a tribunal case - John Price (TC/2010/01287).
Given the fact that the Tribunal had ruled that roller blinds were 'building materials' as defined by Note 22 to Group 5 of Schedule 8 to the VAT Act 1994, HMRC has highlighted the tribunal ruling and agreed that the applicant could recover VAT incurred on the purchase of the blinds under the provisions of the DIY Housebuilders and Converters VAT Refund Scheme (s.35 of the VAT Act 1994). However, it states that HMRC’s position remains unchanged and ‘given the small amount of VAT at stake in this particular case, HMRC will not be appealing this decision further’.