- HMRC updated guidance on VAT refunds for charities constructing new buildings.
- Charities can claim VAT refunds under the DIY housebuilders scheme for buildings used for charitable or relevant residential purposes.
- “Relevant charitable purpose” means use by a charity for non-business activities.
- “Relevant residential purpose” includes homes or institutions for children, elderly, disabled, those with substance dependence or mental disorders, hospices, student or armed forces accommodation, monasteries, and institutions where 90% of residents live full-time.
Source: marcusward.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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