As at October 2022 we have obtained HMRC Clearance in respect of the VAT status of the building. HMRC have confirmed that the build cost will be zero rated.
HMRC Clearance was based on the form of the Community Use Agreement which was agreed with Ealing Council by the previous committee the form of the Community Use Agreement was set out in the S106 Agreement signed on 21 July 2021.
The proposed use of the centre has not changed, we do not propose to grant any discounts that may give rise to an adverse VAT charge.