The Value Added Tax (Health and Welfare) Order 2003

Made9th January 2003

Laid before the House of Commons9th January 2003

Coming into force31st January 2003

The Treasury, in exercise of the powers conferred on them by section 31(2) of the Value Added Tax Act 19941 and of all other powers enabling them in that behalf, hereby make the following Order:

1

This Order may be cited as the Value Added Tax (Health and Welfare) Order 2003 and comes into force on 31st January 2003.

2

Group 7 (Health and Welfare)2 of Schedule 9 to the Value Added Tax Act 1994 (Exemptions) shall be varied in accordance with article 3 below.

3

In paragraph (b) of item 9 after “a state-regulated private welfare institution” insert “or agency”.

Jim FitzpatrickPhilip WoolasTwo of the Lords Commissioners of Her Majesty’s Treasury9th January 2003

(This note is not part of the Order)

This Order, which comes into force on 31st January 2003, amends Group 7 of Schedule 9 to the Value Added Tax Act 1994 (c. 23). Group 7 makes provision for the exemption of the supply of health and welfare services.

The effect of this Order is to extend exemption to welfare services supplied by state-regulated private welfare agencies namely domiciliary care agencies, independent fostering agencies and voluntary adoption agencies.

Article 3 inserts a reference to such agencies in paragraph (b) of item 9.