VAT Welfare

Updates: VAT Welfare

2026

16 September 2026

Data Protection

Archived page as internal footer link added and content available on other GOV.UK pages.

2022

4 July 2022

Which bodies provide exempt welfare services?: what are state-regulated private welfare institutions and agencies?: contents

minor

Reorder

Minor

New link

Which bodies provide exempt welfare services?: what are state-regulated private welfare institutions and agencies?: VAT liability of daycare services supplied by private bodies in England and Wales

Minor

23 June 2022

Welfare services: VAT Liability of School Holiday Clubs

New Page

Holiday Clubs

New Page

21 June 2022

Welfare services: VAT liability of payroll services following the decision by the Cheshire Centre for Independent Living (‘Cheshire’) to concede its appeal in the Upper Tribunal.

New Page on Cheshire

12 May 2022

Welfare Services: Contents

New page added Conditions for Exemption: Charitable Trust Running a Residential Assessment Centre for Assessing Parenting Capabilities

15 March 2022

Update Index

Page archived – Old legacy update page no longer required

Recent changes to this guidance

Page archived – Old legacy update page no longer required

2021

21 July 2021

Which bodies provide exempt welfare services?: suppliers of welfare services - the law

EU Exit changes

Which bodies provide exempt welfare services?: what are state-regulated private welfare institutions and agencies?: commercial welfare providers

EU Exit changes