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.
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