Can the construction of a sports pavilion be zero-rated, if it provides social or recreational facilities for a local community (similar to a village hall)? Yes, but not in the view of Upper Tribunal in Eynsham Cricket Club [2019] UKUT 286 (TCC), when it concluded the appellant could not be a charity and therefore the VAT relief on construction services was out of its reach.
Source: saffery.com
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