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HMRC internal manual

VAT Welfare

Spiritual welfare: legal basis for exemption: law

For the purpose of exemption spiritual welfare is defined in Note (6).

Note (6):

In item 9 “welfare services” means services which are directly connected with -

  1. the provision of spiritual welfare by a religious institution as part of a course of instruction or a retreat, not being a course or a retreat designed primarily to provide recreation or a holiday,