Revenue and Customs Brief 9 (2021): VAT liability of daycare services supplied by private bodies in England and Wales

Published on: 14 June 2021

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HMRC has published a new VAT Brief confirming that the VAT exemption for welfare services does not apply to private welfare institutions or agencies which supply daycare services in England and Wales and are not state-regulated.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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