VCONST02360 - Zero-rating the construction of buildings: is a building being constructed: Tribunal decisions on ‘annexes�

»Ê¹ÚÌåÓýapp Tribunal cases below have considered whether a new structure is an annexe:

  • in Bryan Thomas Macnamara (VTD 16039), an existing school building surrounded a gap covering about eight by nine metres on three sides. »Ê¹ÚÌåÓýapp new two-storey structure filled the gap and did not impose a loading on the existing building. »Ê¹ÚÌåÓýapp upper floor, described as ‘science laboratoryâ€�, was only accessed through the existing building and was conceded to be standard rated. »Ê¹ÚÌåÓýapp lower floor, described as ‘new teaching areaâ€�, had an entrance from a playground and access to a corridor in the existing building through an opening of about two metres wide. »Ê¹ÚÌåÓýapp appeal was dismissed.
  • in Grace Baptist Church (VTD 16093), a church’s chapel house was of two storeys of domestic accommodation contained mainly within the same shell as the church. It had its own main entrance from the street and access to the church itself. »Ê¹ÚÌåÓýapp chapel house was demolished and a new structure filling the space was erected. »Ê¹ÚÌåÓýapp structure served various community uses and had independent heating and fire alarm systems but retained an inter-connecting door to the church. »Ê¹ÚÌåÓýapp appeal was allowed.
  • in Colchester Sixth Form College (VTD 16252), the new structure filled a void between the original college building constructed in the 1930s and an attached structure built in the 1970s. »Ê¹ÚÌåÓýapp new structure had its own main entrance and staircase to upper floors but provided for free movement to staff and students without congestion throughout the new structure and existing building. »Ê¹ÚÌåÓýapp appeal was dismissed.
  • in Woodley Baptist Church (VTD 17833), a new first floor was added with its own separate entrance. »Ê¹ÚÌåÓýapp architectural solution was to open a separate entrance at the rear of the building by dividing an existing room to form a lobby from which led the new staircase. »Ê¹ÚÌåÓýapp appeal was dismissed.

Note: Although the access was through the existing building, we do not accept that additional storeys to an existing building, with access that is not through the existing building, can be an annexe.

  • in Thomas Rotherham College (VTD 17841), a multi storey addition to a sports hall was constructed. »Ê¹ÚÌåÓýapp appeal was dismissed.
  • in »Ê¹ÚÌåÓýapp Roman Catholic Diocese of Shrewsbury (VTD 17900), an existing church was widened on both sides and a meeting room, with lavatory and catering accommodation, added at one end. »Ê¹ÚÌåÓýapp appeal was dismissed.