charitable building

charitable building
For VAT purposes, a building intended for use solely for a relevant charitable purpose. This means use by a charity otherwise than in the course or furtherance of a business and/or use by a charity as a village hall in providing social or recreational facilities for a local community (see Jubilee Hall Recreation Centre Ltd v C&E Commissioners [1997] STC414). Activities, which do not amount to use as a business, include:
• The religious activities of churches.
• Voluntary services.
• Provision of care to the handicapped, elderly or poor below cost (that is, at least 15% of funding comes from voluntary sources).
• The supply of flags, poppies and similar tokens in return for voluntary donations.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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