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.