Value Added Tax

Welfare ― supplies of advice and information

Produced by Tolley
  • 22 Dec 2021 18:49

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

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 for the elderly

  2. the care and protection of children and young people. Typical advice would include (this list is not exhaustive):

    1. contraception and sexual health for young people

    2. caring for children with special needs or disabilities

    3. stranger awareness for children and young people

    4. strategies for dealing with bullying.

The advice should not relate to a single individual but to groups within the above categories.

Example 1 and Example 2 illustrate some services that would attract the

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