[2018] UKFTT 458 (TC)

[The appeal against this decision reported at [2020] BVC 532.]

Judge Peter Kempster

Decision released 21 June 2018

Value added tax – Exemption – (1) Welfare services – Directive 2006/112 (the Principal VAT Directive), art. 132(1)(g) – VATA 1994, Sch. 9, Grp. 7, item 9 – Supporting people programme – Housing-related support – Identity of recipient of supplies – Whether distressed persons – Whether instruction – Whether designed to promote physical or mental welfare – (2) Interaction with welfare advice and information in VATA 1994, Sch. 7A, Grp. 9 – YMCAʼs appeals dismissed.