Charity New Build and VAT

Cardibach

JasonLVC Many thanks for the information. You were bang on and although I know it was not what we would have liked to have heard but thanks to everyone we've been able to give it a good go and have got to the bottom of things before we entered into any formal arrangement. Once again thanks for the advice which was very much apprciated

Cardibach

Savvy Sue Firstly may I thank you and everyone who has replied to the enquiry. I'm grateful and appreciative of the assistance and for your time. Following the advice last night I e-mailed HMRC who replied as follows
" The reliefs from VAT for registered charities are limited to those described in section 6 of VAT public notice 701/1 - 'Charities' available from our website https://www.hmrc.gov.uk .

These reliefs do not include the extension of an existing building unless the building is 'protected' (Grade I,II or II* listed). More information about this relief is included in VAT public notice 708 - 'Buildings and construction'.

Certain specific work for disabled people in a charity building can be zero-rated. These limited reliefs are detailed in section 6 of VAT public notice 701/7 - 'Reliefs for disabled people'.

As we are building an extension and the hall is not "listed" the we fall outside the criteria for being charged zero VAT. Back to the drawing board and it looks like there will not be any home made cakes for me - doh. I am however most grateful to you for the advice given

JasonLVC

Cardibach wrote: »

JasonLVC Many thanks for the information. You were bang on and although I know it was not what we would have liked to have heard but thanks to everyone we've been able to give it a good go and have got to the bottom of things before we entered into any formal arrangement. Once again thanks for the advice which was very much apprciated

Sorry its not come to fruition for you at this stage, but I'm sure there will bo other opportunities.

I hasten to add, my previous advice is based upon personal professional experieence within the not-for-profit and indirect tax sectors, the links I used were the ones that I thought explained it enough without having too get to complictaed for everyone.