VATGPB8240 | Other local authority activities: childcare and welfare: VAT status of childcare services (M to R)

From HM Revenue & Customs · VAT Government and Public Bodies

Service	Statute	Duty of Local Authority	VAT status
Maintenance of children on remand	Children Act 1989 section 21	‘Shall’ provide accommodation for children in police protection, detention or on remand.	Non-business.
Maintenance of children on remand	National Assistance Act 1948 section 21	To provide residential accommodation for persons in need of care and attention which is not otherwise available to them.	Non-business.
Maintenance of children on remand	Children (Scotland) Act 1995 sections 52 to 72	To provide measures of supervision where a child has committed an offence (as well as a number of other relevant circumstances).	Non-business.
Maintenance of children on remand	National Assistance Act 1948 section 22	Can seek parental contribution towards cost.	Non-business.
Provision of temporary board and lodgings to prospective adoptive parents and children	Adoption Act 1976 section 1(2)(a). Adoption Act (Scotland) 1978 section 1(2)(a)	To provide.	Non-business.
Registration of children’s homes	Children’s Act 1989 section 63 and Schedule 6. Social Work (Scotland) Act 1968 section 62	Appears to be a duty to register.	Non-business.
Residential (children and young people provision of accommodation and maintenance of children taken into care by a care order)	Children Act 1989 section 20 (onwards)	To provide accommodation for any child in need in their areas where nobody else has, or is able to assume, that responsibility.	Non-business.
Residential (children and young people provision of accommodation and maintenance of children taken into care by a care order)	Children Act 1989 section 23	To provide accommodation to children in care.	Non-business.
Residential (children and young people provision of accommodation and maintenance of children taken into care by a care order)	Children (Scotland) Act 1995 section 25	General accommodation provision.	Non-business.
Residential (children and young people provision of accommodation and maintenance of children taken into care by a care order)	Children (Scotland) Act 1995 sections 71 and 72	To provide accommodation when a child is subject to a supervision hearing and the supervision being provided by other sources is insufficient.	Non-business.
Residential (children and young people provision of accommodation and maintenance of children taken into care by a care order)	Children’s Act 1989, Schedule 2, part III	To require parents or guardians to contribute to care in England and Wales.	Non-business.
Residential (children and young people provision of accommodation and maintenance of children taken into care by a care order)	Social Work (Scotland) Act 1968 section 78	To require parents or guardians to contribute to care in Scotland.	Non-business.