{
  "url": "https://openlegislation.uk/value-added-tax-health-and-welfare-order-2003/note",
  "json_url": "https://openlegislation.uk/value-added-tax-health-and-welfare-order-2003/note.json",
  "legislation": "uksi/2003/24",
  "legislation_title": "The Value Added Tax (Health and Welfare) Order 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-health-and-welfare-order-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nThe 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.\nArticle 3 inserts a reference to such agencies in paragraph (b) of item 9.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/24/note",
    "retrieved_at": "2026-10-29T06:34:11.603215+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}