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HMRC internal manual

VAT Construction

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HM Revenue & Customs
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Relevant charitable purpose concession (pre-1 July 2010 only): treatment of relevant charitable annexes

The construction of an annexe to an existing building is normally standard-rated. However, relief is available where the terms of Note (17) are met.

A condition of Note (17) was that the whole annexe itself be intended for use solely for a relevant charitable purpose (VCONST02360).

However, since 1 June 2002, if only part of an annex is to be used for a qualifying purpose, charities could apply the concession to the construction of the annex in the same way that they can when constructing a new building.