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Official guidance
VAT Welfare

VATWELF4000 · Spiritual welfare

  • VATWELF4010 · About VATWELF4000
  • VATWELF4020 · Legal basis for exemption
  • VATWELF4050 · Which supplies of spiritual welfare are exempt from VAT?
  • VATWELF4060 · Supplies that are not spiritual welfare
  • VATWELF4070 · Goods and services incidental to spiritual welfare
  1. Spiritual welfare: contents
  2. Spiritual welfare: about VATWELF4000

VATWELF4010 | Spiritual welfare: about VATWELF4000

From HM Revenue & Customs · VAT Welfare

VATWELF4000 should help you identify whether a service is spiritual welfare. Spiritual welfare is referred to in Note (6) and Item 10. It can be a difficult concept to grasp, not least because there are no visible indicators that the recipient has a need for spiritual welfare. You may also find that different faiths and religions approach the subject of spiritual welfare in many diverse ways.

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