VCONST16100 | ‘Relevant charitable purpose’ - interpretation of terms: statutory definition

The meaning of ‘relevant charitable purpose’ is defined in Value Added Tax Act 1994, Schedule 8, Group 5, Note 6.

(6) Use for a relevant charitable purpose means use by a charity in either or both the following ways, namely–

(a) otherwise than in the course or furtherance of a business;

(b) as a village hall or similarly in providing social or recreational facilities for a local community.