Accommodation

Ancillary to welfare

Closely related to education

Domestic accommodation

Generally

Not a similar establishment

Type of accommodation

Visitors to sheltered housing

Welfare

Annexes

Cases

Design

Extension or annexe

Generally

Belated construction of school playgrounds

Change in use

Calculation of VAT

Generally

Change of use etc.

Charge to VAT

Definitions

Disposal of interest/change of use following zero-rated supply

Generally

Supplied in relation to mixed use buildings

Disapplication of option to tax

Disposals

Energy-saving materials

Games room and observation windows

Generally

Intended use of building at the time of construction

Memorial scheme

Option to tax

Generally

Supplies in relation to mixed use buildings

Protected buildings

Relevant charitable purpose

Business activity

Certificate of use

Charity by HMRC

Construction or conversion of buildings

Developers

Do-it-yourself builders and converters

Village halls and local community facilities

Relevant charitable purpose, zero-rating

Apportionment if part of building used for non-business use

Bible charity carried on a business

Case law on building used for a relevant charitable purpose

Cases on building used for a business

Certificates

Change of use

Charity with objects of educating young people in water borne activities

Concession for minor business use

Construction of training centre

Construction work carried out to day nursery

Epilepsy centre

Generally

Otherwise in the course or furtherance of business

Professional services

Refund of VAT under DIY scheme

Second stage of two stage building project

Self-supply if unanticipated change of use within ten years (pre-21 March 2007)

Solely for use

Sports pavilion constructed on land leased from local authority

Supply of building to be used as playgroup

Swimming pool and recreation centre

Use otherwise in course of or furtherance of business

Village hall or similar

Zero-rating