Certain welfare services may be treated as non-business activities even if they generate income subject to certain conditions (¶50-785 for definition of ‘welfare services’):

(1)the supply must be to the individual in need (‘distressed person’) of the service and not to a third party. Contracts with other charities, local authorities, etc. would always be ‘business’ even if the service was supplied below cost, e.g. ‘Meals on wheels’ provided by a charity at below ‘cost’ (below) to those in need of the service would qualify for the concession; however, the same service delivered as agent for the local authority would not;

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