SolvedVATGPB8230 | Other local authority activities: childcare and welfare: VAT status of childcare services (A to L)
From HM Revenue & Customs · VAT Government and Public Bodies
| Service | Statute | Duty of Local Authority | VAT status |
|---|---|---|---|
| Assessment services | Adoption Act 1976 section 1(2)(b). Adoption Act (Scotland) 1978 section 1(2)(b) | To provide. | Non-business. |
| Community support (children and families) | Children Act 1989 sections 17 and 20. Children (Scotland) Act 1995 sections 17 and 22 | To safeguard and promote the welfare of children in need within its area and promote the upbringing of children by their families. | Non-business. |
| Counselling services | Adoption Act 1976 section 1(2)(c). Adoption Act (Scotland) 1978 section 1(2)(c) | To provide. | Non-business. |
| Crèche facilities and playgroups | - | - | Non-business (so long as eligible for exemption). |
| Fieldwork | Children Act 1989 section 17. Children (Scotland) Act 1995 sections 17 and 22 | To provide a range and level of services appropriate to the needs of the children in their areas who are ‘in need’ and where possible to promote their upbringing by their families. | Non-business. |
| Inspection of private children’s homes | Children Act 1989 section 60. Children’s Homes Regulations 1991 regulation 28. Children (Scotland) Act 1995 section 34. Social Work (Scotland) Act 1968 section 61 | Registration authority (the local authority in whose area the home is situated) required to inspect private children’s homes. | Non-business. |