RCB/29/07 Charities—Concession 3.29—VAT “charitable” buildings—the “change of use” chargeRevenue & Customs Briefs, Issue 29. 27 March 2007Charities 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.BackgroundA charity is entitled to the zero-rating of the supply of— — a new building; — onstruction services to construct a new building; — a substantially reconstructed listed building; — an approved alteration to a listed building,where
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.
A charity is entitled to the zero-rating of the supply of—
— a new building;
— onstruction services to construct a new building;
— a substantially reconstructed listed building;
— an approved alteration to a listed building,
where
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