- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2016)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 01/04/2016.
There are currently no known outstanding effects for the Value Added Tax Act 1994.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)Item 1 does not include the letting on hire of goods except where the letting is in connection with a supply of other services comprised in the item.
(2)Paragraphs (a) to (d) of item 1 and paragraphs (a) and (b) of item 2 include supplies of services made by a person who is not registered or enrolled in any of the registers or rolls specified in those paragraphs where the services are wholly performed or directly supervised by a person who is so registered or enrolled.
[F1(2ZA)Paragraph (c) of item 1 does not include supplies of services made by a person in the capacity of a registered member of the social work profession in England (within the meaning of section 60 of the Health Act 1999).]
[F2(2A)Item 3 includes supplies of services made by a person who is not registered in either of the registers specified in that item where the services are wholly performed by a person who is so registered.]
(3)Item 3 does not include the letting on hire of goods.
F3(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)In item 9 “public body” means—
(a)a Government department within the meaning of section 41(6);
(b)a local authority;
(c)a body which acts under any enactment or instrument for public purposes and not for its own profit and which performs functions similar to those of a Government department or local authority.
[F4(6)In item 9 “welfare services” means services which are directly connected with—
(a)the provision of care, treatment or instruction designed to promote the physical or mental welfare of elderly, sick, distressed or disabled persons,
(b)the care or protection of children and young persons, or
(c)the provision of spiritual welfare by a religious institution as part of a course of instruction or a retreat, not being a course or a retreat designed primarily to provide recreation or a holiday,
and, in the case of services supplied by a state-regulated private welfare institution, includes only those services in respect of which the institution is so regulated.]
(7)Item 9 does not include the supply of accommodation or catering except where it is ancillary to the provision of care, treatment or instruction.
[F5(8)In this Group “state-regulated” means approved, licensed, registered or exempted from registration by any Minister or other authority pursuant to a provision of a public general Act, other than a provision that is capable of being brought into effect at different times in relation to different local authority areas.
Here “Act” means—
an Act of Parliament;
an Act of the Scottish Parliament;
an Act of the Northern Ireland Assembly;
an Order in Council under Schedule 1 to the Northern Ireland Act 1974 F6;
a Measure of the Northern Ireland Assembly established under section 1 of the Northern Ireland Assembly Act 1973 F7;
an Order in Council under section 1(3) of the Northern Ireland (Temporary Provisions) Act 1972 F8;
an Act of the Parliament of Northern Ireland.]
Textual Amendments
F1Sch. 9 Pt. II Group 7 Note (2ZA) inserted (1.8.2012) by Health and Social Care Act 2012 (c. 7), ss. 220(4), 306(4); S.I. 2012/1319, art. 2(4)
F2Sch. 9 group 7 Note (2A) inserted (1.1.1997) by S.I. 1996/2949, arts. 1, 2
F3Sch. 9 Pt. II Group 7 Note (4) omitted (3.12.2007) by virtue of The European Qualifications (Health and Social Care Professions) Regulations 2007 (S.I. 2007/3101), regs. 1(2), 65(b)
F4Sch. 9 Pt. 2 Group 7 Note (6) substituted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 5
F5Sch. 9 Pt. 2 Group 7 Note (8) inserted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 6
F61974 c. 28, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47).
F71973 c. 17, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47).
F81972 c. 22, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47).
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