sec.79Voluntary performance of building and construction work

sec.79 Voluntary performance of building and construction work

Levy is not payable for the voluntary component of building and construction work to be carried out by or for an entity if, in the authority’s opinion— the entity is a non-profit organisation; or the purpose for which the voluntary component of building and construction work is to be carried out is a charitable purpose. In this section— non-profit organisation means an entity formed, or carried on, for a purpose other than pecuniary gain to its members. voluntary component means the cost, in the authority’s opinion, attributable to voluntary labour and donated building materials. s 79 amd 1993 No. 66 s 3 sch sub 1994 No. 65 s 24 amd 2005 No. 27 s 23 (sec.79-ssec.1) Levy is not payable for the voluntary component of building and construction work to be carried out by or for an entity if, in the authority’s opinion— the entity is a non-profit organisation; or the purpose for which the voluntary component of building and construction work is to be carried out is a charitable purpose. (sec.79-ssec.2) In this section— non-profit organisation means an entity formed, or carried on, for a purpose other than pecuniary gain to its members. voluntary component means the cost, in the authority’s opinion, attributable to voluntary labour and donated building materials.

• (a) the entity is a non-profit organisation; or
• (b) the purpose for which the voluntary component of building and construction work is to be carried out is a charitable purpose.