VAT and charitable buildings: Don’t get caught out

Scott Craig offers a brief summary of the change in VAT rules for charities’ premises.

Misinformation about HMRC withdrawing a valuable concession that allows the zero-rating of charitable buildings has resulted in concern among charities. Unsolicited mail shots are one of the prime causes of this current confusion, but the fundamental fact is that the concession was never available to many organisations in the first place.

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