# Value Added Tax Act 1994, Paragraph 6: Meaning of “qualifying person”


(1) For the purposes of this Group, a person to whom a supply is made is “a qualifying person” if at the time of the supply he—
(a) is aged 60 or over; or
(b) is in receipt of one or more of the benefits mentioned in sub-paragraph (2).
(2) Those benefits are—
(a) council tax benefit under Part 7 of the Contributions and Benefits Act;
(b) disability living allowance under Part 3 of the Contributions and Benefits Act or Part 3 of the Northern Ireland Act;
(c) any element of child tax credit other than the family element, working tax credit, housing benefit or income support under Part 7 of the Contributions and Benefits Act or Part 7 of the Northern Ireland Act;
(d) an income-based jobseeker’s allowance within the meaning of section 1(4) of the Jobseekers Act 1995 (c. 18) or Article 3(4) of the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/275 (N.I. 15));
(e) disablement pension under Part 5 of the Contributions and Benefits Act, or Part 5 of the Northern Ireland Act, that is payable at the increased rate provided for under section 104 (constant attendance allowance) of the Act concerned;
(f) war disablement pension under the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 (S.I. 1983/883) that is payable at the increased rate provided for under article 14 (constant attendance allowance) or article 26A (mobility supplement) of that Order.
(g) personal independence payment under Part 4 of the Welfare Reform Act 2012 or the corresponding provision having effect in Northern Ireland;
(h) armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004.
(i) universal credit under Part 1 of the Welfare Reform Act 2012 or Part 2 of the Welfare Reform (Northern Ireland) Order 2015.
(3) In sub-paragraph (2)—
(a) “the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 (c. 4); and
(b) “the Northern Ireland Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/3/paragraph/6n3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-6n3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.