VCONST19010 - Relevant charitable purpose concession (pre-1 July 2010 only): about this section
Buildings intended for use for a relevant charitable purpose must be used 鈥榮olely鈥� for that purpose in order to qualify for relief from VAT under Groups 5 and 6 of Schedule 8 (VCONST18600).
Before that revised interpretation of the term 鈥榮olely鈥�, HMRC interpreted the term as meaning 鈥榳holly鈥� or 鈥�100 per cent鈥�. However, in order to mitigate the overly harsh effect of that interpretation, we accepted that in certain circumstances some non-qualifying use could be ignored and the building treated as if it were used solely for a qualifying purpose. This section sets out these circumstances.
The following concession only applied to supplies coming within the scope of Groups 5 and 6 of Schedule 8, Group 1 of Schedule 9 and Schedule 10 in relation to buildings intended for use for a relevant charitable purpose and not to buildings intended for use for a relevant residential purpose.