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.