VRDP36000 - Walkways

What is a covered walkway?

A walkway is:

  • a covered path providing shelter from the elements; or
  • a covered bridge above the ground linking buildings and providing shelter from the elements.

In the Tribunal case of Portland College (9815), which concerned an eligible charity providing training and education for disabled students, the walkways were described as follows:

바카라 사이트�바카라 사이트�바카라 사이트�..바카라 사이트漚 series of expensive bus shelters bolted together바카라 사이트�. This is very apt. They are flat roofed, the roof being galvanised steel sheets. One side is glazed in toughened glass whilst the other side is open to the elements consisting simply of steel supports for the roof.바카라 사이트�

Is there VAT relief for walkways?

Many walkways are beneficial to disabled people, enabling them to move more easily from one building to another. However, they do not incorporate any special features that render them 바카라 사이트榙esigned solely for use by a disabled person바카라 사이트� and so are not eligible for zero-rating under item 2(g) (see VRDP05100).

Pre-fabricated covered walkways

The Portland College appeal concerned the erection of pre-fabricated covered walkways. The manufacturer said that the walkways were specifically designed for the college and were provided for the use of people with disabilities. Customs produced the manufacturer바카라 사이트檚 brochure showing similar structures at Gatwick Airport and Lymington Ferry. The manufacturer said however that the walkways had been designed for the college and then subsequently adapted for the wider commercial uses shown in the brochure. The Tribunal considered whether the walkways could be regarded as equipment or appliances designed solely for use by a disabled person. The Tribunal chairman, Mr A Hilton said:

바카라 사이트淚 do not question the fact that the sole purpose of erecting the walkways was to provide protection for students, all of whom were handicapped persons, when moving about the campus of the college. The fact that they are also usable by able-bodied persons is a fact which did not influence the college when acquiring the erections. That is not sufficient.바카라 사이트�

The Appellant argued that these works qualified for zero-rating under item 8, but this was rejected by the Tribunal chairman, who said that

바카라 사이트淭he protection offered by the walkways certainly makes movement on the site more comfortable but I do not find that they are necessary as would be ramps or wider doors. To say that route is uphill and so equates to a ramp is not germane to this appeal. The paths or roadways were already there, the walkways were simply weather protection erected over the existing routes.바카라 사이트�

He concluded:

바카라 사이트淲hilst I have every sympathy with the appellant바카라 사이트檚 activities I cannot find any justification for the claim that the walkways were designed solely for the use of handicapped persons. They are similar to installations that can be found in many places and cannot be brought within the requirements for zero-rating either under Group 14 or Group 16.바카라 사이트�