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.