LON (94/850)

No. 13,187

Decision given 28 March 1995.

Zero-rating – Construction of building – Use for relevant charitable purpose – Trust erected sports pavilion and ancillary facilities – Centre used for sports and out-of-school activities for children – Building on school playing fields and to be shared with pupils – Whether ‘use for a relevant charitable purpose’ – Meaning of use ‘as a village hall or similarly in providing social or recreational facilities for a local community’ – Value Added Tax Act 1983, s. 16 and Sch. 5, Grp. 8, item 2(a) and Note (4)(b).

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