Spiritual welfare: goods and services incidental to spiritual welfare
Item 10 gives the conditions of the exemption for goods and services incidental to spiritual welfare.
The supply, otherwise than for profit, of goods and services incidental to the provision of spiritual welfare by a religious community to a resident member of that community in return for a subscription or other consideration paid as a condition of membership.
‘Otherwise than for profit’
This should not be confused with ‘significantly below cost’ used in determining whether some welfare activities are non-business. The term otherwise than for profit is interpreted as excluding a religious community which plans to achieve an excess of income over expenditure.