SCHEDULES
SCHEDULE 9 Exemptions
C1Part II The Groups
Group 7— Health and welfare
Notes:
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.
F12A
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.
4
For the purposes of this Group a person who is not registered in the visiting EEC practitioners list in the register of medical practitioners at the time he performs services in an urgent case as mentioned in subsection (3) of section 18 of the M1Medical Act 1983 is to be treated as being registered in that list where he is entitled to be registered in accordance with that section.
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.
F26
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.
F38
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—
- a
an Act of Parliament;
- b
an Act of the Scottish Parliament;
- c
an Act of the Northern Ireland Assembly;
- d
an Order in Council under Schedule 1 to the Northern Ireland Act 1974 F4;
- e
a Measure of the Northern Ireland Assembly established under section 1 of the Northern Ireland Assembly Act 1973 F5;
- f
an Order in Council under section 1(3) of the Northern Ireland (Temporary Provisions) Act 1972 F6;
- g
an Act of the Parliament of Northern Ireland.
Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)