Cases - Jubilee Hall Recreation Centre v Customs & Excise Commissioners

Record details

Name

Jubilee Hall Recreation Centre v Customs & Excise Commissioners

Date

[1999]

Citation

STC 381

Legislation

Value Added Tax Act 1994

Keywords

Value added tax - zero rating - use for a relevant charitable purpose - use by charity as a village hall or similarly in providing social or recreational facilities for a local community - alterations

Summary

This is the primary source of case law as to the meaning of 'use by a charity as a village hall or similarly in providing social or recreational facilities for a local community', which is integral to the criteria required for zero-rating in connection with the construction of buildings used for a 'relevant charitable purpose'.

Jubilee Hall was a charity-run sports and fitness centre located in a listed building. Various alterations, for which zero-rating was claimed, occurred. It was held that zero-rating did not apply as the centre was not owned, organised and administered by the local community for the local community and therefore did not qualify as a 'relevant charitable purpose' building for VAT purposes.