I sit on a trust that has been asked to help fund the design and installation of some bicycle tracks for community use with the local park area. The charity running the project is not vat registered. The supplier, a commercial business appears to be charging 20% vat on the supply and installation costs of the facility. I was wondering if this was correct as it seems landscaping, new builds and the provision of sports facilties can be exempt. I am unsure if this is for the construction or just the ongoing use? Any help would be appreciated.