Commentary

V4.419 Welfare of the young, elderly or disabled

Part V4 Exemption, zero-rating and reduced rates

V4.419 Welfare of the young, elderly or disabled

V4.419 Welfare of the young, elderly or disabled

In the 2005 Budget it was announced1 that the reduced rate of VAT would apply to advice or information connected with or intended to promote the welfare of elderly or disabled people, or children. The reduced rate would only apply to goods and services which were not otherwise exempt from VAT. Thus the treatment of services of care, treatment or instruction would remain unchanged. For the scope of exemption for education and for health and welfare, see V4.141–V4.150.

The relevant legislation came into force on 1 July 20062.

VATA 1994, Sch 7A, Group 9

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