The reduced VAT rate of five per cent applies from 1 July 2006 to supplies of ‘welfare advice or information’ by:

(1)a charity; or

(2)a ‘state-regulated’ private welfare institution or agency (VATA 1994, Sch. 7A, Grp. 9).

‘Welfare advice or information’

‘Welfare advice or information’ means advice or information which directly relates to:

(1)the physical or mental welfare of elderly, sick, distressed or disabled persons; or

(2)the care or protection of children and young persons (Sch. 7A, Grp. 9, Note 1).

It may be supplied via CD-ROMs, DVDs, videos, cassette tapes or other media.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.