VENSAV3115 - The supply is to a qualifying person (the first social condition)

“Qualifying person” is defined in note 6 to Group 3 of Schedule 7A and includes:

(a) persons aged 60 or over; or

(b) persons that receive one or more of the following benefits . Some of these benefits have been renamed or incorporated into other benefits, such as Universal Credit. Where this is the case, HMRC accepts that the renamed or other benefit satisfies this part of the test in so far as it incorporates one or more of the benefits listed below:

• child tax credit (other than the family element);

• council tax benefit;

• disability living allowance;

• disablement pension;

• housing benefit;

• income-based jobseeker’s allowance;

• income support;

• war disablement pension;

• working tax credit;

• personal independence payment;

• armed forces independence payment;

• universal credit.

If there are two or more people living in a dwelling, and one person is a qualifying person and the other residents are not, the reduced rate will apply if the supply is to the qualifying person. In practice, for a supply to be to a qualifying person, that person will have to be responsible for ordering and paying for the work to be done.