Value Added Tax Act 1994 (c. 23)

SCHEDULES

F1 SCHEDULE 7A U.K. CHARGE AT REDUCED RATE

Textual Amendments

F1 Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1

Part 2 U.K. THE GROUPS

Modifications etc. (not altering text)

C1 Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3

C2 Sch. 7A Pt. 2 modifications by 2020 SI 728, art. 4 continued (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(1)

[F2 Group 9— WELFARE ADVICE OR INFORMATION U.K.

Textual Amendments

F2 Sch. 7A Pt. 2 Groups 8, 9 inserted (1.7.2006) by The Value Added Tax (Reduced Rate) Order 2006 (S.I. 2006/1472), arts. 1, 4, Sch.

ITEM NO.

1 U.K. Supplies of welfare advice or information by—

(a) a charity, or

(b) a state-regulated private welfare institution or agency.

NOTES:

Meaning of “welfare advice or information”

1

In this Group “welfare advice or information” means advice or information which directly relates to—

(a)

the physical or mental welfare of elderly, sick, distressed or disabled persons, or

(b)

the care or protection of children and young persons.

Meaning of “state-regulated”

2

For the purposes of this Group “state-regulated” has the same meaning as in Group 7 (health and welfare) of Schedule 9 (see Note (8) of that Group).

Meaning of “state-regulated”

3

Item 1 does not include—

(a)

supplies that would be exempt by virtue of Group 6 of Schedule 9 (education) if they were made by an eligible body within the meaning of that Group,

(b)

supplies of goods, unless the goods are supplied wholly or almost wholly for the purpose of conveying the advice or information, or

(c)

supplies of advice or information provided solely for the benefit of a particular individual or according to his personal circumstances.]