BB/7/02 VAT liability of commercially provided residential careBusiness Brief, Issue 7. 21 March 2002This Business Brief sets out Customs' policy on the VAT liability of commercially provided residential care. It follows a High Court ruling against Customs' view that residential care, provided in an appropriately licensed care institution, was exempt from VAT as care provided in a hospital or other similar establishment.BackgroundThe High Court supported the VAT Tribunal decision (in the case of Kingscrest Associates Ltd and Montecello Ltd) that care provided commercially by Kingscrest, in its residential homes for children and young adults with learning difficulties, was not
Business Brief, Issue 7. 21 March 2002
This Business Brief sets out Customs' policy on the VAT liability of commercially provided residential care. It follows a High Court ruling against Customs' view that residential care, provided in an appropriately licensed care institution, was exempt from VAT as care provided in a hospital or other similar establishment.
The High Court supported the VAT Tribunal decision (in the case of Kingscrest Associates Ltd and Montecello Ltd) that care provided commercially by Kingscrest, in its residential homes for children and young adults with learning difficulties, was not
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