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HMRC internal manual

VAT Welfare

Welfare services: goods provided in connection with exempt welfare services - general

These include:

  • drinks, picture books, crayons and toys provided to children in nurseries; and
  • meals, toothpaste, tissues and soap provided to residents in care homes.

In general supplies to visitors, relatives or carers do not qualify for exemption. Accordingly, charges made to carers accompanying children or adults in respite and/or holiday-type accommodation will not fall within the Item 9 exemption.

If goods such as newspapers are genuinely supplied separately from care, then zero-rating will prevail.