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HMRC internal manual

VAT Government and Public Bodies

HM Revenue & Customs
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Other local authority activities: childcare and welfare: VAT status of childcare services (A to L)

Service Statute Duty of Local Authority VAT status
Assessment services Adoption Act 1976 section 1(2)(b)Adoption Act (Scotland) 1978 section 1(2)(b) To provide. Non-business.
Community support (children and families) Children Act 1989 sections 17 and 20 Children (Scotland) Act 1995 sections 17 and 22 To safeguard and promote the welfare of children in need within its area and promote the upbringing of children by their families. Non-business.
Counselling services Adoption Act 1976 section 1(2)(c)Adoption Act (Scotland) 1978 section 1(2)(c) To provide. Non-business.
Crèche facilities and playgroups     Non-business (so long as eligible for exemption).
Fieldwork Children Act 1989 section 17Children (Scotland) Act 1995 sections 17 and 22 To provide a range and level of services appropriate to the needs of the children in their areas who are ‘in need’ and where possible to promote their upbringing by their families. Non-business.
Inspection of private children’s homes Children Act 1989 section 60Children’s Homes Regulations 1991 regulation 28Children (Scotland) Act 1995 section 34Social Work (Scotland) Act 1968 section 61 Registration authority (the local authority in whose area the home is situated) required to inspect private children’s homes. Non-business.