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Official guidance
VAT Construction

VCONST16000 · ‘Relevant charitable purpose’ - interpretation of terms

  • VCONST16010 · About this section
  • VCONST16100 · Statutory definition
  • VCONST16200 · When supplies can be zero-rated
  • VCONST16300 · What is a charity?
  • VCONST16400 · What 'use by a charity' means?
  • VCONST16500 · What 'otherwise than in the course of furtherance of a business' means
  • VCONST16600 · Use as a village hall or similarly
  1. ‘Relevant charitable purpose’ - interpretation of terms: contents
  2. ‘Relevant charitable purpose’ - interpretation of terms: what is a charity?

VCONST16300 | ‘Relevant charitable purpose’ - interpretation of terms: what is a charity?

From HM Revenue & Customs · VAT Construction

You can find guidance on what is a charity in the VAT Charities Manual

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