SolvedVATGPB8250 | Other local authority activities: childcare and welfare: VAT status of childcare services (S to Z)
From HM Revenue & Customs · VAT Government and Public Bodies
| Service | Statute | Duty of Local Authority | VAT status |
|---|---|---|---|
| Under 8’s day-care | Children Act 1989 section 18 only refers to 5 year olds. Section 19 refers to under 8s and the fact that Local Authorities must review the provision of child minders and day care. Only section19 applies in Scotland. | Duty to provide day care for children in need. | Non-business. |
| Under 8’s day-care | - | Power to provide day care for children in need. | Non-business so long as eligible for exemption. |
| Under 8s service strategy | Local Authority Social Services Act 1970 section 2 | To establish Social Services committee. | Non-business. |
| Under 8s service strategy | Children (Scotland) Act 1995 section 19 | To prepare and publish a plan for service provision for all children. | Non-business. |