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HMRC internal manual

VAT Government and Public Bodies

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

Service Statute Duty of Local Authority VAT status
       
Adult training centres National Assistance Act 1948 section 29(4)(c)National Health Service Act 1977National Health Service and Community Care Act 1990 section 42 (onwards) To provide training centres. Non-business.
  National Assistance Act 1948 s22 Can collect a contribution. Non-business.
Car badges for disabled persons   Contribution. Non-business.
Day-care (physical disability) National Assistance Act 1948 section 29 (onwards) To promote welfare services for disabled people (can ask for a contribution). Non-business.
Day centres (mental health) National Assistance Act 1948 section 29(4)(b)National Health Service Act 1977 (insofar as section 21 applies) To provide training centres. Non-business.
  National Assistance Act 1948 s22 Can require financial contribution. Non-business.
Fieldwork (disabled) Chronically Sick and Disabled Persons Act 1970 section 1 To determine number and needs of disabled people in their area. Non-business.
Fieldwork (learning disability) Chronically Sick and Disabled Persons Act 1970 section 1(1) To determine number and needs of disabled people in their areas. Non-business.
Fieldwork (mental health) National Assistance Act 1948 section29Chronically Sick and Disabled Persons Act 1970 To determine number and needs of disabled people in their area. Non-business.