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HMRC internal manual

VAT Welfare

HM Revenue & Customs
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Which bodies provide exempt welfare services?: what are state-regulated private welfare institutions and agencies?: the law

The term state-regulated is defined at Note (8) of Group 7 Schedule 9 of the VAT Act 1994,

Note (8):

In this Group “state-regulated” means approved, licensed, registered or exempted from registration by any Minister or other authority pursuant to a provision of a public general Act, other than a provision that is capable of being brought into effect at different times in relation to different local authority areas.

Here “Act” means -

  1. an Act of Parliament;
  2. an Act of the Scottish Parliament;
  3. an Act of the Northern Ireland Assembly;
  4. an Order in Council under Schedule 1 to the Northern Ireland Act 1974;
  5. a Measure of the Northern Ireland Assembly established under section 1 of the Northern Ireland Assembly Act 1973;
  6. an Order in Council under section 1(3) of the Northern Ireland (Temporary Provisions) Act 1972;
  7. an Act of the Parliament of Northern Ireland.

State-regulated private welfare institutions and agencies are establishments or other providers that are registered with and/or regulated by, one of the following regulatory bodies:

  • Care Quality Commission
  • Scottish Commission for Regulation of Care (the Care Commission)
  • Care and Social Inspectorate of Wales
  • Northern Ireland Regulation and Quality Improvement Authority
  • Office for Standards in Education (OFSTED) or
  • any similar regulatory body.

State-regulated private welfare agencies include domiciliary care agencies, independent fostering agencies, voluntary adoption agencies and nursing agencies.