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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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.