Charity Tax Group: Village halls: HMRC policy

HMRC updated VAT Notice 708, paragraph 14.7.4, (24th November 2022) to refresh its policy relating to the classification of the use of a building as a ‘village hall’, in respect of the Relevant Charitable Purpose (RCP) relief for constructing buildings for certain charitable uses.

Charity Tax Group provides guidance to the changes that were made. You can see the full blog here.