After-school clubs and the exemption for the supply of welfare services
In Planet Sport Holdings Ltd v HMRC (TC03024 – 29 October 2013) the taxpayer was a company supplying trained and qualified sport coaches to run after school clubs in state schools. The welfare benefit for the children was obvious. The issue was whether this was sufficient to bring those services within the ambit of VATA 1994 Sch 9 Group 7 item 9 as welfare services supplied by a ‘state regulated private welfare institution’ – so that they would be exempt.
The tribunal noted that the services provided by Planet Sport were paid for by the parents of pupils. Although these services were reviewed by OFSTED this was as part of the overall inspection of each school in which they operated. Planet Sport was therefore not regulated by OFSTED and even if the staff were subject to regulations...
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After-school clubs and the exemption for the supply of welfare services
In Planet Sport Holdings Ltd v HMRC (TC03024 – 29 October 2013) the taxpayer was a company supplying trained and qualified sport coaches to run after school clubs in state schools. The welfare benefit for the children was obvious. The issue was whether this was sufficient to bring those services within the ambit of VATA 1994 Sch 9 Group 7 item 9 as welfare services supplied by a ‘state regulated private welfare institution’ – so that they would be exempt.
The tribunal noted that the services provided by Planet Sport were paid for by the parents of pupils. Although these services were reviewed by OFSTED this was as part of the overall inspection of each school in which they operated. Planet Sport was therefore not regulated by OFSTED and even if the staff were subject to regulations...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")