Construction works

The construction of village halls, community centres and other similar buildings, such as sports pavilions, by a local authority is standard-rated but the authority can recover the VAT incurred under VATA 1994, s. 33 (subject to any partial exemption implications; ¶51-200ff.). Such works cannot be zero-rated (under VATA 1994, Sch. 8, Grp. 5, item 2(a)) as a local authority is not a charity.

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