Guidance

ILF circular 08/03: VAT on care costs

VAT exemption applicable to UK domiciliary care providers and how cases are treated where an ILF user is charged VAT by a care agency.

This publication was withdrawn on

The Independent Living Fund closed on 30 June 2015 and this guidance is out of date.
For more information, see – www.gov.uk/independent-livingfund

Documents

ILF circular 08/03: VAT on care costs

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email communications@ilf.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This Independent Living Fund (ILF) circular provides information about VAT exemption for UK domiciliary care providers and how cases are treated where an ILF user is charged VAT by a care agency.

Published 25 March 2008