Commentary

RCB/29/07 Charities—Concession 3.29—VAT “charitable” buildings—the “change of use” charge

Part V16 Forms and other HMRC material

RCB/29/07 Charities—Concession 3.29—VAT “charitable” buildings—the “change of use” charge

RCB/29/07 Charities—Concession 3.29—VAT “charitable” buildings—the “change of use” charge

Revenue & Customs Briefs, Issue 29. 27 March 2007

Charities that have obtained zero-rating for their new buildings or construction services under Extra Statutory Concession (ESC) 3.29 will no longer be liable for any VAT charge when there is a “change of use” of the building within ten years of the zero rate having been obtained.

Background

A charity is entitled to the zero-rating of the supply of—

  1.  

    —     a new building;

  2.  

    —     onstruction services to construct a new building;

  3.  

    —     a substantially reconstructed listed building;

  4.  

    —     an approved alteration to a listed building,

where the building concerned

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