# The Value Added Tax (Health and Welfare) Order 2003, Note: 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.

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Source: https://www.legislation.gov.uk/uksi/2003/24/note (the official version)
Page: https://openlegislation.uk/value-added-tax-health-and-welfare-order-2003/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.