The Value Added Tax (Reduced Rate) Order 2006 No. 1472

SCHEDULE NEW GROUPS 8 AND 9 OF SCHEDULE 7A TO THE VALUE ADDED TAX ACT 1994

GROUP 9 — WELFARE ADVICE OR INFORMATION

Supplies not included in item 1

3  Item 1 does not include—

(a) supplies that would be exempt by virtue of Group 6 of Schedule 9 (education) if they were made by an eligible body within the meaning of that Group,

(b) supplies of goods, unless the goods are supplied wholly or almost wholly for the purpose of conveying the advice or information, or

(c) supplies of advice or information provided solely for the benefit of a particular individual or according to his personal circumstances.