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VATA 1994, Sch 9, Group 7, Item 9 (welfare services)

Services, and goods supplied in connection with those services, which are directly connected with the following matters are exempt¹ when made by a 'specified body' (see 'Specified bodies' below):

1. Ìý

   •ÌýÌýÌýÌý providing care, treatment or instruction designed to promote the physical or mental welfare of elderly, sick, distressed or disabled persons²

2. Ìý

   •ÌýÌýÌýÌý providing care and protecting children and young persons³.

3. Ìý

   •ÌýÌýÌýÌý spiritual welfare provided by a religious institution as part of a course of instruction or retreat which, in either case, is not designed primarily to provide recreation or a holiday⁴

Exemption also extends to goods supplied in connection with welfare services. However it does not extend to the supply of accommodation or catering except where it is ancillary to the provision of care, treatment or instruction⁵.

Care, treatment or instruction for the elderly, sick, distressed or disabled persons

The tribunal has held that a charitable