Note (6) to VATA 1994, Sch. 8, Grp. 5 states that use for a ‘relevant charitable purpose’ (RCP) means use by a charity:

aotherwise than in the course or furtherance of a business; and/or

bas a village hall, or similarly, in providing social or recreational facilities for a local community

As with the test for whether a building is a relevant residential purpose building, the RCP test is based upon the building’s use. This is different to the test for whether a building is a dwelling, which is based upon design.

Commentary on zero-rating and relevant charitable purpose is at ¶50-255.

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