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Where Taxpayers and Advisers Meet

Charity annexe

Roger Wilson
Posts:1
Joined:Fri Nov 18, 2016 2:01 pm
Charity annexe

Postby Roger Wilson » Fri Nov 18, 2016 2:03 pm

Afternoon!

I have a client that is a church which is building an annexe (for VAT purposes). Very happy that it is an annexe. However does the church itself need to be a registered charity for this to be zero rated? It is part of a wider denomination which presumably is a registered charity. Or is the fact they are carrying out charitable activities sufficient?

Help please!

les35
Posts:639
Joined:Wed Aug 06, 2008 3:09 pm

Re: Charity annexe

Postby les35 » Sat Nov 19, 2016 11:03 am

The annex has to be used by a charity for its charitable purposes. You can satisfy this test by being part of a wider charity or by providing evidence of your Gift Aid status with HMRC.


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