§ Mr. William Powell
To ask the Chancellor of the Exchequer which organisations have so far been recognised by Her Majesty's Customs and Excise as falling within schedule 3 S.I. note 4(1) Finance Act 1989 relating to charging of VAT at zero rate on the construction of a new building for a charity use.
§ Mrs. Gillian Shephard
Customs and Excise do not have any formal system of "recognition". Any charity constructing a new building for the use specified in note (4) to group 8 of schedule 5 to the VAT Act 1983, as amended by the Finance Act 1989, is eligible to claim zero-rating by giving a certificate to the building contractor or developer.