Maye v Revenue Commissioners

• Jurisdiction: Ireland
• Judge: O'HANLON J.,O'Hanlon J.,
• Judgment Date: 01 January 1986
• Neutral Citation: 1985 WJSC-HC 2514
• Docket Number: 751R/1984
• Court: High Court
• Date: 01 January 1986

1985 WJSC-HC 2514

THE HIGH COURT

751R/1984

MAYE v. REVENUE COMMISSIONERS

JOHN MAYE

.V.

THE REVENUE COMMISSIONERS

Citations:

BOYD V SHORROCK 1867 LR 5 EQ 72

HOLLAND V HODGSON 1872 LR 7 CP 328

INCOME TAX ACT 1967 S428

LEIGH V TAYLOR 7 B&C 491

ROSS & BOAL LTD, IN RE 1924 1 IR 129

SPYER V PHILLIPSON 1931 2 CH 183

VALUE-ADDED TAX ACT 1972 S10

VALUE-ADDED TAX ACT 1972 S10(8)

VALUE-ADDED TAX ACT 1972 S25

WHELAN V MADIGAN UNREP KENNY 18.7.78 1978/11/

Synopsis:

REVENUE

Value-Added Tax

Fixtures - Meaning - "Installation of fixtures" - Television aerial - Erection of aerial on private dwellinghouse - Installation of such fixtures attracting tax at rate of 3% - Otherwise rate of 16% payable - Held on facts that lower rate payable - Value-Added Tax Act, 1972, s. 10 - (1984 No.751R - O'Hanlon J. - 3/5/85).

|Maye v. Revenue Commissioners|

WORDS AND PHRASES

"Fixtures"

Revenue - Value-added tax - Television aerial - Erection of aerial on private dwellinghouse - Whether an installation of a fixture - Installation of fixture attracting tax at rate of 3% - Otherwise rate of 16% payable - Held on facts that lower rate payable - Value-Added Tax Act, 1972, s. 10 - (1984 No.751R - O'Hanlon J. - 3/5/85).

|Maye v. Revenue Commissioners|

1 O'HANLON J.- 3rd MAY, 1985

2 Whether installation of television aerial in a private dwellinghouse amounts to "the installation of fixtures" within the meaning of the Value-Added Tax Act, 1972, Sec. 10 (8).

3 Judgment delivered by O'Hanlon J.,the3rd May, 1985.

4 The rate at which Value Added Tax is to be paid by the tax-payer in this case turns upon the consideration of a single point of law (or, more precisely, a mixed question of law and fact). In the erection of television aerials on private dwellinghouses, was the tax-payer engaged in "the installation of fixtures", as that phrase is used in Sec. 10, sub-sec. (8) of the Value-Added Tax Act, 1972? If he was, then VAT is payable at the lower rate of 3% if the work should not be regarded as "the installation of fixtures," then VAT at the higher rate of 16% is payable.

5 The case stated by the learned President of the Circuit Court recites some of the evidence adduced on behalf of the tax-payer in supportof his contention that the activity in question should be regarded as the installation of fixtures. An architect who had inspected typical examples of the work performed by the tax-payer for his clients was able to confirm that in each case the aerial was secured to the premises by means of very substantial guide brackets screwed to roof eaves fascia with numbers of heavy bolts built into the walls of the house and large numbers of wire ties and steel straps holding the aerial in position in conjunction with these attachments.

6 An auctioneer said that such aerials were not usually removed in the event of the house changing hands, unless the vendor expressly stipulated that this was to happen. In the absence of such stipulation it would generally be assumed that the installation was to be regarded as a permanent attachment to the premises which would pass on the sale of the premises to a purchaser.

7 So far as one can judge from the Case Stated, this evidence appears to have gone unchallenged.

8 In support of the contention that the aerials should be regarded as fixtures and the work involved in providing them as the installation of fixtures, Mr. Blayney relied principally on two authorities - one a 19th century decision of the Exchequer Chamber in England, having nothing to do with television aerials, and the other a recent Irish decision by Mr. Justice Kenny, sitting as High Court Judge, which specifically referred to them.

9 In Holland .v. Hodgson, (1872) LR 7 CP 328, the six judges of the Court of Exchequer Chamber were unanimous in the view that looms attached to the floors of a worsted mill by means of nails driven through holes in the feet of the looms, should be regarded...