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
Latest Posts in "United Kingdom"
- UK Tribunal Rules Public EV Charging VAT Should Be Cut to 5% from 20%
- Tribunal Rules 5% VAT Applies to Public EV Charging, Aligning with Domestic Rates
- UK Tribunal Rules VAT Payable Upfront on Mobile Bundles, Rejecting Lycamobile’s Usage-Based Approach
- HMRC Updates VAT Notice 703: New Zero-Rating Rules for UK Exports Effective February 2026
- MSD Wholesale’s VAT Appeal Dismissed: Insufficient Proof of Supplier Payments and Links to Fraudulent Traders
