LON (87/162)

No. 3327

Decision given 7 February 1989.

Exempt supply – Provision of ‘care’ for child patient by hospital – Mother’s presence clinically desirable – Accommodation and food supplied – Supply exempt – Value Added Tax Act 1983, Sch. 6, Grp. 7, item 4 – Sixth EC Directive, art. 13A, para. 1(b).

  The issue was whether food supplied to mothers attending sick children in hospital was chargeable to VAT at the standard rate as a supply in the course of catering or was exempt under the Value Added Tax Act 1983, Sch. 6, Grp. 7, item 4.