VAT relief on constructing charity buildings

VAT relief on constructing charity buildings - 2000 - HM Customs and Excise Business Brief (8/2000) 31 May 2000 (1) .

A new extra-statutory concession has been announced which will clarify the rules for charities constructing new buildings. For non-business purposes charities can obtain zero-rating on the costs of construction.


HM CUSTOMS AND EXCISE
VAT RELIEF
NEW BUILDINGS
CHARITIES