Exemption

Accommodation or catering

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, Note (7)

Generally

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(g), 133, 134

Meaning of welfare services

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, Note (6)

Protection of children and young persons

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(h), 133, 134

State-regulated, meaning

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, Note (8)

Supply by charity, state-regulated private welfare institution or public body

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, item 9