VATGPB8290 - Other local authority activities: childcare and welfare: VAT status of miscellaneous services

Service	VAT status
Accommodation supplied to guests and visitors in local authority residential establishments.	Business if charged for.\nNon-business if provided free of charge.
Accommodation supplied to staff in local authority residential establishments.	Non-business (based on the Goodfellow Tribunal decision).
Funding from health authorities which does not constitute the consideration for a supply.	Outside the scope (as transfer of resources).
Meals provided (other than as part of care in social services establishments).	Business.
Non statutory care.	Non-business (as long as eligible for exemption).
Sale of occupational therapy products.	Non-business (where retained by the patient). Otherwise, business.
Social work including social therapy clubs.	Non-business.
Storage of a homeless person’s belongings where the local authority has a duty to provide housing.	Non-business where the homeless person is not able to make suitable arrangements.
Supply of social workers.	Non-business where supplied under a statutory obligation or monopoly. Otherwise, business.
Vouchers issued on welfare grounds such as purchase of school uniform.	Non-business