If a booking is subject to VAT but they are a charity there may be an exemption.
At a School which has opted to tax its buildings (only):
- If a charity was organising an event as a fundraiser, or they were, for example, charging entry to the event, then VAT would still be charged.
- If a charity was running an event, free of charge, as part of the activities they supply as a charity (e.g. a support group for a homeless project) then ‘the option to tax’ would dis-apply - meaning that we would not need to charge VAT.