Where a change of use relating to Relevant Charitable Purpose (RCP) or Relevant Residential Purpose (RRP) occurs within ten years from completion of a zero rated building, a change of use charge will apply.
Since March 2011, this charge applies:
The charity may, however, be able to deduct some or all of the charge as input VAT if the non-relevant use of the building is taxable. Once a building has qualified for zero rating, users must be careful when making even small changes to their use of the building that they do not trigger a change of use charge which could result in a VAT bill.
This HMRC VAT Manual provides additional background information.