VATGPB8250 - 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.
Under 8’s day-care	-	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.
Under 8s service strategy	Children (Scotland) Act 1995 section 19	To prepare and publish a plan for service provision for all children.	Non-business.