Zero-rating applies to:

(1)the first grant of a ‘major interest’ by a person constructing; and

(2)the supply of construction services in the course of the construction of

inter alia, a building intended for use ‘solely’ for ‘a relevant charitable purpose’ (VATA 1994, Sch. 8, Grp. 5, items 1 and 2).

‘Solely’ for use

The way ‘solely’ is interpreted and quantified changed from 1 July 2009.

However, either the old or new method could be used during the transitional year to 30 June 2010.

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