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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 (N to Z)

Service Statute Duty of Local Authority VAT status
       
Provision of lectures, games, outings or other recreational or educational facilities Chronically Sick and Disabled Persons Act 1970 section 2(1)(c)National Assistance Act 1948 section 29 To provide for chronically sick or disabled (can ask for a contribution). Non-business.
Provision of meals in the home or elsewhere Chronically Sick and Disabled Persons Act 1970 section 2(1)(g)National Assistance Act 1948 section 29 To provide for chronically sick or disabled (can ask for a contribution). Non-business.
Provision of a telephone and associated specialised equipment Chronically Sick and Disabled Persons Act 1970 section 2(1)(h)National Assistance Act 1948 section 29 To provide for chronically sick or disabled (can ask for a contribution). Non-business.
Residential (disabled) National Assistance Act 1948 sections 21 and 22 To provide residential accommodation where care and attention cannot otherwise be provided. Can ask for a contribution. Non-business.
Residential (learning disability) National Assistance Act 1948 section 21National Health Service Act 1977 section 21 and Schedule 8National Health Service and Community Care Act 1990 section 42 (onwards). To provide residential accommodation where care and attention cannot otherwise be provided. Non -business.
  National Assistance Act 1948 Can seek contribution. Non-business.
Residential (mental health) National Assistance Act 1948 sections 21 and 29(4)(c)National Health Service Act 1977 (insofar as section 21 applies) To provide residential accommodation where care and attention cannot otherwise be provided. Can require financial contribution. Non-business.
Sale of work from sheltered workshops     Business.
Sheltered employment Disabled Persons (Employment) Act 1944 section 15 and 1958 section 3 (as amended by the Local Government Act 1972 section 195) To provide facilities for employment or work under special conditions, training courses and payment of expenses. Non -business.