VCONST16400 - 바카라 사이트˜Relevant charitable purpose바카라 사이트™ - interpretation of terms: what 'use by a charity' means?
In order to determine how a building is being used by a charity, all the occupational uses of the building must be looked at. All those uses must amount to a use of the building for a relevant charitable purpose.
Previously we considered leasing or letting a building on commercial terms as 바카라 사이트˜using바카라 사이트™ the building.
A charity that merely makes a building available to another party (charity or otherwise) for no charge, isn바카라 사이트™t using the building.
In League of Friends of Kingston Hospital (VTD 12764), the charity arranged for the construction of a building to house a scanner unit for a hospital. The Tribunal held that since the hospital itself wasn바카라 사이트™t a charity, and they were the actual users of the building, the building was not being used for a relative charitable purpose.
In St Dunstan바카라 사이트™s Educational Foundation ([1999] STC 381), the charity constructed a sports hall which was to be used by an independent fee-paying school and by the local authority. The Court of Appeal held that by allowing the building to be used by the school, the charity wasn바카라 사이트™t 바카라 사이트˜using바카라 사이트™ the building. The school, which was also a charity, was using it for business purposes since it was a fee-paying school.