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  • Dry Stone Wall Repairs

    The charity owns a large field which is leased to a famer for cattle grazing. Along one side of the field there is a dry-stone boundary wall, about 700m in length, which due to its age is falling down, the wall is included with the field and therefore owned by the charity. The other side of the boundary wall is a University. The University would like the wall repaired, and have offered to pay for all the work, including ground clearance, materials and labour. It is estimated the renovations may cost in excess of £300,000. It may happen in stages over a few years. Would this be considered a “gift”? Does the charity have to declare in its accounts what may be considered a gift of goods and services? If there is a requirement that the gift need to be declared in the accounts, how would that be shown? Would the University need to supply an itemised account of the expenditure to the charity? Are there any VAT implications?