It is common for local authorities to seek to assist local voluntary organisations by granting such peppercorn leases of local authority premises, including where such facilities are newly built, renovated or refurbished expressly for the purpose.

A peppercorn lease is a non-business activity and so VAT incurred by the local authority, e.g. in constructing, renovating or refurbishing the property as well as in respect of its day-to-day running costs, can be recovered under VATA 1994, s. 33.

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