Commentary

BB/4A/99 VAT—routine domestic tasks provided by charities

Part V16 Forms and other HMRC material

BB/4A/99 VAT—routine domestic tasks provided by charities

BB/4A/99 VAT—routine domestic tasks provided by charities

Business Brief, Issue 4. 15 February 1999

This Business Brief explains Customs' position after their review of whether home help services supplied on a not-for-profit basis by charities or public bodies are VAT exempt welfare services.

Revised interpretation

Customs and Excise now accept that routine domestic tasks are exempt from VAT where an assessment of recipients' needs has been carried out which shows that there is a risk to the recipient's physical or mental health or welfare because they are unable to carry out those tasks safely or adequately, or without significant pain or discomfort, for

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