The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note looks at the meaning of the term ‘relevant charitable purpose’.
Detailed discussion of the legislation and case law on an RCP is found in De Voil Indirect Tax Service V4.232BC.
Use for an RCP means use by a charity either (or both):
VATA 1994, Sch 8, Group 5, Note 6
The meaning of ‘charity’ in a VAT context is described in the Charities ― overview guidance note.
There is a long history of case law on whether activities are ‘business’ activities for VAT purposes. It is worth highlighting that just because activities do not make a p
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