»Ê¹ÚÌåÓýapp

Note 16(c) holds that the construction of an annexe to an existing building is ‘the construction of a building� if the works fall within Note 17.

Before considering whether Note 17 is met, you must first be satisfied that the structure being constructed is an annexe. »Ê¹ÚÌåÓýapp decision in Colchester Sixth Form College (VTD 16252) confirms Note 17 does not determine this:

We reject the argument that Note 17 defines annexe. »Ê¹ÚÌåÓýappre is no definition of annexe; Note 17 lays down the requirements that an annexe has to fulfil if the relevant supplies of construction works are to be zero rated.

Similarly, the decision in »Ê¹ÚÌåÓýapp Roman Catholic Diocese of Shrewsbury (VTD 17900) says:

It is clear from the wording and juxtaposition of Notes 16 and 17 that one must first consider whether a structure is properly to be regarded as an annexe before turning to Note 17 to see whether it additionally satisfies the requirements set out in that Note; Note 17 is not to be taken as the statement of the criteria by which it is determined whether a structure does or does not amount to an annexe.

»Ê¹ÚÌåÓýapp structure needs to be considered as a whole and the conditions in Note 17 applied to the structure as a whole. This has been confirmed in Thomas Rotherham College (VTD 17841) in which the degree of integration differed on each of the three floors and it was decided that, as a whole, the structure was not an annexe.

VCONST02350 provides further details of the cases referred to on this page and other ‘annexe� cases.