SolvedVATGPB8270 | Other local authority activities: childcare and welfare: VAT status of disabled services (A to M)
From HM Revenue & Customs · VAT Government and Public Bodies
| Service | Statute | Duty of Local Authority | VAT status |
|---|---|---|---|
| Adult training centres | National Assistance Act 1948 section 29(4)(c), National Health Service Act 1977, National Health Service and Community Care Act 1990 section 42 (onwards) | To provide training centres. | Non-business. |
| Adult training centres | National Assistance Act 1948 s22 | Can collect a contribution. | Non-business. |
| Car badges for disabled persons | - | Contribution. | Non-business. |
| Day-care (physical disability) | National Assistance Act 1948 section 29 (onwards) | To promote welfare services for disabled people (can ask for a contribution). | Non-business. |
| Day centres (mental health) | National Assistance Act 1948 section 29(4)(b), National Health Service Act 1977 (insofar as section 21 applies) | To provide training centres. | Non-business. |
| Day centres (mental health) | National Assistance Act 1948 s22 | Can require financial contribution. | Non-business. |
| Fieldwork (disabled) | Chronically Sick and Disabled Persons Act 1970 section 1 | To determine number and needs of disabled people in their area. | Non-business. |
| Fieldwork (learning disability) | Chronically Sick and Disabled Persons Act 1970 section 1(1) | To determine number and needs of disabled people in their areas. | Non-business. |
| Fieldwork (mental health) | National Assistance Act 1948 section29, Chronically Sick and Disabled Persons Act 1970 | To determine number and needs of disabled people in their area. | Non-business. |