Made to Measure v Commissioners for Her Majesty's Revenue and Customs
Decision date: 3 March 2011
Neutral citation: Neutral citation not available
Overall AI summary confidence: high
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 whether mattresses and "wave pads" supplied to elderly or infirm customers qualified for zero-rating under Schedule 8 Group 12 VATA as either (a) electrically or mechanically adjustable beds for invalids, or (b) equipment designed solely for use by handicapped persons. The First-tier Tribunal found the products were not adjustable beds nor designed solely for handicapped persons, relied on the absence of definitive manufacturer/designer evidence, and dismissed the appeal as the goods were standard-rated. The decision was released 3 March 2011.
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: medium
The Tribunal treated as necessary evidence from the designer/manufacturer to establish that goods are designed solely for handicapped persons for Schedule 8 Group 12 relief, and it distinguished adjustable "beds" from overlays such as mattresses or wave pads so that overlays do not qualify under the item for electrically or mechanically adjustable beds.
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 notes record commentary consistent with HMRC guidance that the designer/manufacturer is best placed to determine qualification for zero-rating and should retain evidence; and that the word "solely" in item 2(g) limits relief to goods designed exclusively for handicapped persons, excluding items with wider uses. These appear as persuasive observations rather than strictly binding findings.