§ Lord Moynihanasked Her Majesty's Government:
What is the value added tax rating for the building of school sport facilities; and [HL4650]
What is the value added tax rating for the building of school sport facilities that will also be used by the community. [HL4651]
§ Lord McIntosh of HaringeyThe construction of school sports facilities, including those that will also be used by the community, is normally subject to the standard (17.5 per cent) rate of VAT.
VAT zero-rating does not apply to the construction of a new building intended for use solely by a charitable school unless it is used in the "course of furtherance of business".