Different use

A charitable community association owned a village hall and sports pitch on which there was a changing hut. In 2013 work began on replacing the hut with a pavilion that would include changing facilities. The association applied for zero rating on the building but HMRC refused. The First-tier Tribunal upheld HMRC’s decision and the appeal proceeded to the Upper Tribunal.

Lord Tyre in the Upper Tribunal noted that the First-tier Tribunal had decided the facilities were provided for the local community which owned organised and administered them. It had however decided that the building could not be said to have a similar use to that of a village hall except insofar as the meeting room/kitchen could be used by the community for recreational or social purposes.

After referring to several cases including Ormiston Charitable Trust (13187) Jubilee Hall Recreation Centre Ltd v CCE...