As part of the Phase Two works, additional space was constructed within the Village Hall complex, including office accommodation which has been used by Mulbarton Parish Council since the early 1990s.
The records indicate that:
- Phase Two works were funded primarily from Village Hall Charity resources (including Social Club profits covenanted to the charity) together with grant funding
- the remaining balance of Parish Council rates originally raised for the project was not applied to this phase
No lease or formal occupation agreement has been identified in relation to the Parish Council’s use of this office space, and no rent is recorded as having been paid.
Under the governing document and the Public Trustee Act 1906 framework, the Parish Council acts as custodian trustee, holding legal title while the management and use of the trust property rests with the managing trustees.
VAT guidance in force at the time of the project provided that local authority funding contributions would qualify for recovery only where given “for nothing in return”. It also notes:
“The consideration does not need to be in money. For example, if you carry out the work only on condition that you can use the hall afterwards, then use of the hall could be consideration from the owners for your supply of the work.”
These elements form part of the overall documentary context in which the use and occupation of different parts of the site developed over time.
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