# Value Added Tax Act 1994, Paragraph 5: Meaning of “use for a relevant charitable purpose”


For the purposes of this Group a building is used “for a relevant charitable purpose” if it is used by a charity—
(a) otherwise than in the course or furtherance of a business, or
(b) as a village hall or similarly in providing social or recreational facilities for a local community.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/paragraph/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.