What is a Village Hall for VAT ? Can work to a village hall be zero rated ?

The Tax Tribunal has given judgment in a case concerning the meaning of village hall for VAT purposes and whether work was entitled to be zero rated. The charity, The New Deer Community Association had constructed a facility that included changing rooms for sports pitches as well as meeting rooms and a kitchen.

The kitchen and meeting area was accepted as being eligible for zero rating so it won in part – although a rather small part. The judgment contains an interesting summary of the cases on this subject. The case can be found at :New Deer Community Association

For a more recent case on village halls and VAT see here

If you have a question relating to your village hall or VAT recovery for a project then get in touch. No obligation. Click here