Leez Priory v Commissioners of Customs and Excise

Facts

The appellant, Leez Priory Ltd, operated an ancient country house set in some 40 acres of gardens, lawns and parkland in Essex, which had become the first country house in England to be granted a licence to conduct marriage ceremonies. Following the Marriage Act 1994, the appellant went into the business of offering the Priory as a wedding and reception venue, making a venue charge of between £1,250 and £3,950 depending on the day and season for exclusive use of the house and grounds, to which customers could add any number of further services: catering, welcome drinks, wines, an evening buffet, a discotheque, live musical entertainment, a photographer, a florist, bar facilities and a front of house manager, together with a bridal suite free of charge on midweek full-day events and thirteen en suite bedrooms charged separately. The Priory was not available to anyone save as a wedding venue. The Commissioners had originally accepted that the venue charge was exempt, but after an officer compared the treatment of an associate company, Clearwell Castle, Mr Busby ruled on 5 October 2001 that the venue charges were standard rated. The appellant appealed to the VAT and Duties Tribunal.