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Certain supplies in relation to relevant charitable purpose buildings and relevant residential purpose buildings can benefit from the zero rate of VAT or the reduced rate of VAT if the customer provides the supplier with a certificate. This guidance note provides information regarding:

1. •

   the circumstances when a certificate is required

2. •

   the required format of the certificate and the date by which it should be issued

3. •

   what a customer should consider before issuing a certificate to a supplier

4. •

   the circumstances when a deemed self-supply (also known as a change of use charge) may arise after a certificate has been issued

5. •

   how to calculate the value of a deemed self-supply (change of use charge) and how to account for any VAT due on the self-supply

In the context of this guidance note, the word ‘building’ can include part of a building as appropriate. A charity may, for example, own only the ground floor of a building consisting of several floors.