Value Added Tax Act 1994

Valid from 11/05/2001

Meaning of “use for a relevant charitable purpose”U.K.

3For the purposes of this Group “use for a relevant charitable purpose” means use by a charity in either or both of 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.