Small Charitable Donations Act 2012 section 8

Meaning of "community building"

Section 8 defines what counts as a "community building" for the purposes of the small charitable donations scheme, including which parts of buildings qualify and which are excluded.

• A community building is a publicly accessible building such as a village hall, town hall or place of worship — or the publicly accessible parts of such a building.
• Parts used mainly for residential purposes, for selling or supplying goods, or for other commercial activities are generally excluded from the definition.
• However, commercially used parts of a building can still qualify as a community building for a charity if the charity carries out charitable activities there and has exclusive use of those parts while doing so.
• Where one person holds a freehold or leasehold interest in two or more buildings on the same or adjoining land, those buildings are treated as a single building for the purposes of the Act.

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