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.
F82ZA
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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 F9or directly supervised by a person who is so registered.
3
Item 3 does not include the letting on hire of goods.
F74
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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)