Value added tax – Input tax. On the evidence, the items to which the taxpayer company's claims related comprising, among other things, microwave ovens and extractor hoods were either fixtures or installed fittings, and so had been incorporated in new-built homes for the purposes of the restrictions in the domestic legislation in relation to input tax which provided that input tax, which would otherwise have been deductible in respect of expenditure on goods incorporated in a new dwelling that was supplied by way of a zero-rated supply, was rendered non-deductible (described as 'builder's block'). Consequently, the Upper Tribunal (Tax and Chancery Chamber) held that builder's block applied in relation to those claim items and dismissed the taxpayer's appeal. However, the tribunal allowed the taxpayer's appeal in respect of extractor hoods for the period 1 January 1982 to 1 June 1984 when the input tax on extractor fans had been, in common with the input tax on most electrical goods, specifically blocked.