The ‘Local Community’ exemption applied to a village hall despite there being sales from the hall from time to time.
Citations:
Gazette 03-Apr-1997, Times 28-Mar-1997
Statutes:
Value Added Tax Act 1994 Sch 8 Grp5 4(b)
Jurisdiction:
England and Wales
VAT
Updated: 09 April 2022; Ref: scu.82644
