SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
C1C2Part 2 THE GROUPS
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
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
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
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.
- a
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.
- a
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