Schedule 8, Part II, Group 23, item 5
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this Group a building is used “for a relevant charitable purpose” if it is used by a charity— otherwise than in the course or furtherance of a business, or as a village hall or similarly in providing social or recreational facilities for a local community.
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Source: legislation.gov.uk · retrieved 2026-07-28