Welfare ― supplies of advice and information

Produced by Tolley

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Welfare ― supplies of advice and information
  • What is welfare advice and information?
  • Supplies not liable to VAT at the reduced rate:
  • Relevant organisations
  • Forms of advice
  • Supplies of goods
  • Advice and information provided free of charge
  • Welfare advice and information provided as part of courses, etc
  • Conclusion

Welfare ― supplies of advice and information

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

This guidance note provides an overview of the welfare advice and information services that can be provided at the reduced rate of VAT. This should be read in conjunction with the Welfare services guidance note.

What is welfare advice and information?

This is advice and information that directly relates to:

  1. the mental and physical welfare of sick, elderly, distressed or disabled individuals. Typical examples of the types of advice included in this category are (this list is not exhaustive):

    1. caring for people with Alzheimer’s disease

    2. dealing with domestic violence

    3. home safety

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