Mr Richard Sidgwick v Commissioners for Her Majesty's Revenue and Customs

Decision date: 8 September 2010

Neutral citation: [2010] UKFTT 421 (TC)

Overall AI summary confidence: high

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Short overview

This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.

AI confidence in this short overview: high

This appeal concerned a claim for a VAT refund on a 13 amp electric heat‑storage Aga installed in a DIY house, and whether it counted as "building materials" under s.35(1B) VATA 1994 read with Schedule 8 Group 5 Note 22. The Tribunal found the Aga is primarily designed for cooking and that any heating it provides is incidental, so it is not an appliance "designed to heat space" and does not fall within Note 22 as building materials. The appellant's refund claim was refused and the appeal dismissed; no expenses were awarded.

Ratio decidendi

This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.

AI confidence in this ratio decidendi summary: high

An appliance whose primary design and function is cooking (a cooker) is not to be treated as "designed to heat space" for the purposes of Schedule 8 Group 5 Note 22, even if it provides continuous incidental heat; such cookers are not "building materials" within s.35(1B) VATA 1994 and therefore do not qualify for the claimed VAT refund.

Obiter dicta

This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.

AI confidence in this obiter dicta summary: medium

The Tribunal noted that electronic control features (the AIMS system) or the method of ignition do not affect the characterisation of the Aga as a cooker rather than a space‑heating appliance, and that continuous use of a cooker reducing need for other heating does not make it designed for heating. These observations were treated as explanatory rather than forming the binding reasoning.

Warning

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