VATWELF2140 - Which bodies provide exempt welfare services?: what are state-regulated private welfare institutions and agencies?: agencies - the historic position
Until 2003, supplies of welfare services made by private welfare agencies were taxable. »Ê¹ÚÌåÓýapp introduction of national systems of regulation for private welfare agencies paved the way for an amendment to Item 9(b) of Group 7. From 31 January 2003, Statutory Instrument 2003/24 extended exemption to welfare services supplied by state-regulated private welfare agencies such as domiciliary care agencies and independent fostering agencies.
Independent fostering agencies were granted a period of grace until 1 April 2003, to allow time for implementing the change within their accounting procedures.