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HMRC internal manual

VAT Welfare

Spiritual welfare: about VATWELF4000

VATWELF4000 should help you identify whether a service is spiritual welfare. Spiritual welfare is referred to in Note (6) and Item 10. It can be a difficult concept to grasp, not least because there are no visible indicators that the recipient has a need for spiritual welfare. You may also find that different faiths and religions approach the subject of spiritual welfare in many diverse ways.