Generally, a charitable institution is not regarded as ‘providing care or medical or surgical treatment’ for handicapped persons unless:

(1)it provides care or medical or surgical treatment in a ‘relevant establishment’; and

(2)the majority of the persons who receive care or medical or surgical treatment in that establishment are handicapped persons (VATA 1994, Sch. 8, Grp. 15, Note (4A), as inserted by FA 1997, s. 34(1), with effect in relation to supplies made after 25 November 1997).

‘Relevant establishment’ means:

(1)a day-centre, other than a day-centre which exists primarily as a place for activities that are social or recreational or both; or

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