SolvedVATGPB8260 | Other local authority activities: childcare and welfare: VAT status of elderly services
From HM Revenue & Customs · VAT Government and Public Bodies
| Service | Statute | Duty of Local Authority | VAT status |
|---|---|---|---|
| Administration fees for care and repair schemes | Local Government and Housing Act 1989 | - | Business. |
| Domiciliary support and welfare Services (including home helps, domiciliary laundry services, meals on wheels, day care, holidays and outings provided as part of statutory care, and the like) | National Assistance Act 1948 section 21. National Health Services Act 1977 section 21 and Schedule 8 | To provide adequate home helps where required. | Non-business. |
| Domiciliary support and welfare Services (including home helps, domiciliary laundry services, meals on wheels, day care, holidays and outings provided as part of statutory care, and the like) | Residential Homes Act 1980 section 8. Social Work (Scotland) Act 1968 section 14 | Power to make arrangements to promote the welfare of older people. | Non-business. |
| Domiciliary support and welfare Services (including home helps, domiciliary laundry services, meals on wheels, day care, holidays and outings provided as part of statutory care, and the like) | Mental Health (Scotland) Act 1984 sections 7 and 8 | Power to provide meals and recreation in the homes of older people or elsewhere. | Non-business. |
| Domiciliary support and welfare Services (including home helps, domiciliary laundry services, meals on wheels, day care, holidays and outings provided as part of statutory care, and the like) | National Assistance Act 1948 section 29(5) | Allows the local authority to levy a contribution. | Non-business. |
| Recreational holidays for elderly people not provided as part of statutory care | Chronically Sick and Disabled Persons Act 1970 section 2(1)(c)(f) | - | Non-business (except when supplied to persons who do not qualify under the Act). |
| Recreational holidays for elderly people not provided as part of statutory care | National Assistance Act 1948 section 29(5) | Can seek financial contribution. | Non-business. |
| Rentals of telephone, television or radio | Chronically Sick and Disabled Persons Act 1970 s2(1)(b). (The Chronically Sick And Disabled Persons (Scotland) Act 1972 applies this Act in Scotland.) | To provide for chronically sick or disabled. | Non-business. |
| Rentals of telephone, television or radio | National Assistance Act 1948 section 29(5) | Allows local authority to seek contribution towards costs. | - |
| Residential (including accommodation, meals, laundry services and the like) | National Assistance Act 1948 section 21. National Health Service and Community Care Act 1990 section 42 (onward). Mental Health (Scotland) Act 1984 | To provide residential accommodation where care and attention cannot otherwise be provided. | Non business. |
| Residential (including accommodation, meals, laundry services and the like) | National Assistance Act 1948 section 22. National Health Service and Community Care Act 1990 section 44 | Allows the local authority to claim a contribution towards the cost. | Non-business. |
| Supply of distress alarms | - | - | Business (but may be non-business if supplied under The Chronically Sick and Disabled Persons Act 1970, although the legislation seems to discuss physical rather than remote help). |