On Tuesday 15 November 2016 the HM Revenue and Customs Outreach team delivered a Charities VAT Overview workshop for the network. 
Click on the image below to view the presentation
Useful links
VAT notice 708 -
Section 3.2.1 explains the basic conditions for zero-rating the construction of a new building or a charity annexe. This section should be cross-referenced with those below.
Paragraphs 3.3 to 3.5 describe which services fall within the construction of a qualifying building and those which are excluded (thus will attract VAT).
Paragraphs 3.2.5 to 3.2.9 describes the conditions for zero-rating the construction of a 'Charitable Purpose annexe'.
Section 14.7 explains what 'Relevant Charitable Purpose' (RCP) means - this is the type of qualifying activity that the charity will use the building / annexe for. This must be uses for non-business purposes or use as a village hall or similarly.
Section 17 explains when and how a certificate should be issued to the contractor to claim zero-rating. The certificate is at section 18.1 and has the force of law. Section 19 explains when a change of use charge comes about.
VAT notice 708, relating to conversion works or renovation / alteration works to empty residential properties -
Section 7.1 explains the basic conditions for reduced-rating the conversion of premises to a different residential use. There's a useful summary table of qualifying conversions at 7.2.
However, please note that the qualifying conversions are subject to the converted property meeting the definition of a 'single household dwelling' - descriptions at section 14.4
Section 8.1 explains the basic conditions for reduced-rating the renovation or alteration of empty (for 2 years) residential premises. Again, please note that the 'qualifying residential premises' are subject to the premises meeting the definition at paragraph 14.4