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Community Centre Charity VAT

Should VAT be charged?

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.



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23rd Jan 2018 12:10

Use of space =exempt. Sporting facilities may or may not be taxable dependent on the circumstances.

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23rd Jan 2018 13:57

A Community Centre would not usually need to charge VAT. But in principle room hire is exempt unless opted.

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24th Jan 2018 10:53

Rental of just a room is exempt. Rental of sports facilities may be taxable, however if the charity has a charitable object which covers the provision of sports facilities for community leisure then that may make it non-taxable (being a charitable activity).

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