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HMRC internal manual

VAT Welfare

From
HM Revenue & Customs
Updated
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Spiritual welfare: supplies that are not spiritual welfare

Conferences, courses of instruction or retreats that are designed primarily to provide recreation or a holiday cannot be treated as exempt.

The content of a course alone cannot determine its liability, but may be an indicator for you to consider. As an example a course in theology is not the provision of spiritual welfare but education. Therefore one should consider whether the supply falls within the education exemption.