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HMRC internal manual

VAT Construction

Certificates for qualifying buildings: concessions

ESC 3.29

ESC 3.29, which permitted a certificate to be issued where there was, at least, 90 per cent relevant charitable use of a building, is no longer necessary or appropriate. It was withdrawn on 1 July 2010 (for more on the concession, VCONST19000 refers).

Concession for Higher Education Institutions (CVCP concession)

This concession enables a certificate to be issued by an HEI, even though non-term time use of student accommodation by non-students prevents the ‘solely’ condition from being satisfied (VCONST15390).