This is a bit complicated but might be worth reading if the following applies:

• you are a charity
• your landlord charges you VAT on your rent
• you are NOT vat registered, or you are registered but are unable to recover all your VAT

Basically, a landord can choose whether to charge vat on your rent. If they decide to charge you vat, if you are a charity and you use the premises for a 'relevant charitable purpose', you can serve the landlord a disapplication notice. This means the landlord can't charge you VAT and your costs are then significantly lower.

It may have an implication for the landlord of course, and as with anything to do with VAT it can get complicated, but it could save you a lot of money. We suggest the HMRC advice line is a good place to start - 0845 010 9000.