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The Value Added Tax (Health and Welfare) Order 2002
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- UK Statutory Instruments
- 2002 No. 762
- Article 5
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5. For Note (6) substitute—
“(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.”.
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