SolvedVATGPB8290 | Other local authority activities: childcare and welfare: VAT status of miscellaneous services
From HM Revenue & Customs · VAT Government and Public Bodies
| Service | VAT status |
|---|---|
| Accommodation supplied to guests and visitors in local authority residential establishments. | Business if charged for.\nNon-business if provided free of charge. |
| Accommodation supplied to staff in local authority residential establishments. | Non-business (based on the Goodfellow Tribunal decision). |
| Funding from health authorities which does not constitute the consideration for a supply. | Outside the scope (as transfer of resources). |
| Meals provided (other than as part of care in social services establishments). | Business. |
| Non statutory care. | Non-business (as long as eligible for exemption). |
| Sale of occupational therapy products. | Non-business (where retained by the patient). Otherwise, business. |
| Social work including social therapy clubs. | Non-business. |
| Storage of a homeless person’s belongings where the local authority has a duty to provide housing. | Non-business where the homeless person is not able to make suitable arrangements. |
| Supply of social workers. | Non-business where supplied under a statutory obligation or monopoly. Otherwise, business. |
| Vouchers issued on welfare grounds such as purchase of school uniform. | Non-business |