Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Government and Public Bodies

From
HM Revenue & Customs
Updated
, see all updates

Other local authority activities: childcare and welfare: VAT status of childcare services (S to Z)

Service Statute Duty of Local Authority VAT status
       
Under 8’s day-care Children Act 1989 section 18 only refers to 5 year olds. Section 19 refers to under 8s and the fact that Local Authorities must review the provision of child minders and day care.Only section19 applies in Scotland. Duty to provide day care for children in need. Non-business.
    Power to provide day care for children in need. Non-business so long as eligible for exemption.
Under 8s service strategy Local Authority Social Services Act 1970 section 2 To establish Social Services committee. Non-business.
  Children (Scotland) Act 1995 section 19 To prepare and publish a plan for service provision for all children. Non-business.