VAT for support care provision

VAT for support care provision

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I have a client who provides support care to the physically and mentally disabled. He has gone over the VAT turnover limit, but I cannot find anything on HMRC's website about the VAT treatment of such a service.

The support is provided by either the staff going to the disabled person's home, or sometimes the person will come in to their centre for day activities.

Payments are received either direct from the local authority or privately paid by the person.

The client is not a registered charity.

Any help appreciated!

Replies (3)

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By User deleted
23rd Aug 2015 16:55

Have you looked at Notice 701/57? Does that help?

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By cstwragby
23rd Aug 2015 17:15

Thanks, but tried a different search method and 701/2 welfare seems to be the most apt notice.

The client is registered with the Care Quality Commission and therefore under section 3 (and subsection 3.3) of that notice, I feel the services provided are exempt.

Any opinions?!

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chips_at_mattersey
By Les Howard
23rd Aug 2015 17:22

Two tests

From the Notice, you must meet two tests:

1. The status of the provider; and

2. The nature of the supplies provided.

If you fulfil both tests then the supplies are exempt.

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