Royal Forest of Dean College (Hansard, 28 October 2003)

HC Deb 28 October 2003 vol 412 c213W 213W

§ Diana Organ
To ask the Chancellor of the Exchequer whether the Speedwell building at the Royal Forest of Dean College is classified as a charity annex in respect of VAT; and whether its usage qualifies it for zero-rating for VAT. [134200]

§ John Healey
Annexes to buildings constructed by charities for non-business use can be zero-rated in certain circumstances.
I understand that Customs and Excise are currently discussing the VAT treatment of the Speedwell building with the Royal Forest of Dean College.