VAT and sports pavilions

Does anyone know in what circumstances a builder cannot charge VAT when refurbishing a sports pavilion.

This is leased by the local parish council and sublet to a recreation ground association who wish to improve the facilities by amongst other things installing disabled access.I understand the latter will be exempt but how can the main contract be zero rated or vat exempt?

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If it is a refurbishment I

eastangliantaxadvisor |
eastangliantaxadvisor's picture

Subletting

spidersong |

Unfortunately  £50000 of the

bernard michael |