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United Kingdom Statutory Instruments
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STATUTORY INSTRUMENTS

2003 No. 24

VALUE ADDED TAX

The Value Added Tax (Health and Welfare) Order 2003

  Made 9th January 2003 
  Laid before the House of Commons 9th January 2003 
  Coming into force 31st January 2003 

The Treasury, in exercise of the powers conferred on them by section 31(2) of the Value Added Tax Act 1994[1] and of all other powers enabling them in that behalf, hereby make the following Order:

     1. This Order may be cited as the Value Added Tax (Health and Welfare) Order 2003 and comes into force on 31st January 2003.

     2. Group 7 (Health and Welfare)[2] of Schedule 9 to the Value Added Tax Act 1994 (Exemptions) shall be varied in accordance with article 3 below.

     3. In paragraph (b) of item 9 after "a state-regulated private welfare institution" insert "or agency".


Jim Fitzpatrick

Philip Woolas
Two of the Lords Commissioners of Her Majesty's Treasury

9th January 2003


EXPLANATORY NOTE

(This note is not part of the Order)


This Order, which comes into force on 31st January 2003, amends Group 7 of Schedule 9 to the Value Added Tax Act 1994 (c.23). Group 7 makes provision for the exemption of the supply of health and welfare services.

The effect of this Order is to extend exemption to welfare services supplied by state-regulated private welfare agencies namely domiciliary care agencies, independent fostering agencies and voluntary adoption agencies.

Article 3 inserts a reference to such agencies in paragraph (b) of item 9.

Notes:

 [1] 1994 c.23.back

[2] Group 7 was amended by S.I. 1996/2949; section 23(1) of and Schedule 4 to the Nurses, Midwives and Health Visitors Act 1997 (c.24); S.I. 1998/1294; S.I. 1999/1575; S.I. 2002/762.back


ISBN 0 11 044596 1


 
© Crown copyright 2003
Prepared 22 January 2003

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