Link of the month: Live and Local - ruralnet|2008

Is childcare a business activity for VAT purposes?

Answered 28 Mar 2008 by c.cattell

Dear Charlie, Many thanks for the last reply to my previous question.

I have another query. I rang HMRC but I still need clarification on VAT on capital projects related to childcare, and also where providers are either dual registered (charitable company) or unincorporated charities - what is the situation as regards VAT in capital and revenue projects?

Any assistance / pointers would be appreciated.



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Charlie Cattell is a specialist in legal and governance matters relating to social enterprises, charities and voluntary organisations, assisting a wide range of groups with legal structures, organisational management, and regulatory issues.