# Value Added Tax Act 1994, Paragraph 7: Charities


(1) An option to tax has no effect in relation to any grant made to a person in relation to a building or part of a building intended by the person for use—
(a) solely for a relevant charitable purpose, but
(b) not as an office.
(2) In relation to the expression “relevant charitable purpose”, see the certification requirement imposed as a result of the application of Note (12) of Group 5 of Schedule 8 by paragraph 33 of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/10/paragraph/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.