This paragraph covers when a building is intended for use solely for a relevant charitable purpose (RCP). The term is used in VATA 1994, Sch 8, Group 5 and is relevant to whether a supply qualifies for zero-rating under this provision. For an overview of the scope of zero-rating under this group, see V4.231.
Meaning of relevant charitable purpose—legislation
VATA 1994, Sch 8, Group 5, Note 6 sets out that 'use' for an RCP means use by a charity:
- Ìý
•ÌýÌýÌýÌý otherwise than in the course or furtherance of business
- Ìý
•ÌýÌýÌýÌý as a village hall or similarly in providing social or recreational facilities for a local community
Whether use by a charity—RCP (zero-rating)
For the definition of 'charity' generally in the context of the VAT legislation, see V1.299.
In Witney Town Bowls Club1, it was held that the construction of a new clubhouse by the appellant, a Community Amateur Sports Club ('CASC'), did not qualify for zero-rating because the appellant was not a
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