SCHEDULES

F1SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
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

C1C2Part 2 THE GROUPS

Annotations:
Modifications etc. (not altering text)
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)

F2Group 9— WELFARE ADVICE OR INFORMATION

Annotations:
Amendments (Textual)
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.

1

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. 1

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

    1. a

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

    2. b

      the care or protection of children and young persons.

Meaning of “state-regulated”

  1. 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”

  1. 3

    Item 1 does not include—

    1. 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,

    2. b

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

    3. c

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