Commentary

BB/21B/01 VAT and adoption services

Part V16 Forms and other HMRC material

BB/21B/01 VAT and adoption services

BB/21B/01 VAT and adoption services

Business Brief, Issue 21. 21 December 2001

Those wishing to adopt a child from overseas are required to undergo a home study assessment of suitability, carried out by an approved adoption agency or a local authority. These assessments have been subject to VAT at the standard rate.

Services in connection with domestic adoption applications are exempt from VAT.

Policy change

Customs have decided that there should be equal treatment for VAT of pre-adoption assessment services carried out in connection with domestic and inter-country adoptions. From 1 January 2002 therefore, any charge made by a charitable adoption agency for a

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