Salisbury cathedral

Lettings: Hall

Many academies hire their hall to third parties such as clubs and commercial organisations.

The hire of land and buildings is normally VAT exempt, you can find more information about this by clicking here.

It is important to be clear whether the hire is primarily one of land and buildings or whether the hire is actually for the facilities, such as sports courts, where the building is just the setting for this activity as specialised facility hire is treated differently.

In most instances the hire of the hall and other buildings, such as classrooms, is simply a licence to occupy the land and buildings.

VAT Treatment

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