HC Deb 16 March 1992 vol 205 c879W
Mr. William Powell

To ask the Chancellor of the Exchequer which organisations have so far been recognised by Her Majesty's Customs and Excise as falling within schedule 3 S.I. note 4(1) Finance Act 1989 relating to charging of VAT at zero rate on the construction of a new building for a charity use.

Mrs. Gillian Shephard

Customs and Excise do not have any formal system of "recognition". Any charity constructing a new building for the use specified in note (4) to group 8 of schedule 5 to the VAT Act 1983, as amended by the Finance Act 1989, is eligible to claim zero-rating by giving a certificate to the building contractor or developer.