V4.120B Option To Tax—Will Any Part Of The Property Be Occupied By A Charity Solely For A Relevant Charitable Purpose And Not As An Office?

Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.1 Exemption /Land and buildings / V4.120B Option to tax—will any part of the property be occupied by a charity solely for a relevant charitable purpose and not as an office?

Commentary

Part V4 Exemption, zero-rating and reduced rates

The effect of VATA 1994, Sch 10, para 7 is that an option to tax has no effect in relation to the supply of a building, or part of a building, to a charity solely for a relevant charitable purpose, but not as an office.

The meaning of use for a relevant charitable purpose is provided by VATA 1994, Sch 8, Pt II Group 5, Note 6. It means use by a charity in either or both the following ways:

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V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

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