I've read HMRC VAT notices 701/1 and 701/30 but there doesn't seem to be a definitive answer.
A registered charity that is a community centre rents out its hall for a variety of activities such as boxing, playgroups, brownies etc.
It looks to me that this income is exempt, unless their is an opt to tax on the building.
Please could someone confirm if this is correct or provide any further guidance on this?
Thanks for your help.