Guidance

ILF circular 08/03: VAT on care costs

This publication was withdrawn on 1 July 2015

The Independent Living Fund closed on 30 June 2015 and this guidance is out of date.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

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

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Detail

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.