VCONST16100 - 鈥楻elevant charitable purpose鈥� - interpretation of terms: statutory definition
The meaning of 鈥榬elevant charitable purpose鈥� is defined in Value Added Tax Act 1994, Schedule 8, Group 5, Note 6.
(6)聽聽Use for a relevant charitable purpose means use by a charity in either or both the following ways, namely鈥�
(补)听otherwise than in the course or furtherance of a business;
(产)听as a village hall or similarly in providing social or recreational facilities for a local community.