The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note covers the VAT treatment of welfare services. This note should be read in conjunction with the Welfare – supplies of advice and information and Welfare – supplies of staff guidance notes.
Welfare services are services directly connected with the following activities:
The following organisations can exempt welfare services provided to eligible people:
Welfare advice and information provided by one of the above organisations is liable to VAT at the reduced rate. For more information, see the Welfare – supplies of advice and information guidance note.
The provision of welfare services by charities are exempt from VAT.
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