As a retired FCA I've been asked to join the Board of Trustees of a local, ex council run, community centre. We are improving the building and this includes removal and replacement of the existing toilet facilities. The HMR&C help sheet states that "A charity won't have to pay VAT if they're having a lavatory provided to assist disabled people and the work is being done in a building that's used mainly by a charity for charitable purposes." The problem here is that whilst the building is certainly used for charitable purposes the main function of the Community Centre is the provision of facilities to other charities or local interest groups who lease parts of the building or hire rooms for use such as a day care for mentally handicapped/disabled people, meetings, choir practices etc. In such circumstances can the Community Centre claim "VAT relief for disabled people" on the disabled toilet facilities being provided.