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In Cheshire Centre for Independent Living v HMRC TC7182 the FTT found that a supply of payroll services to disabled people was so closely linked to the provision of welfare services that payroll charges were VAT exempt.

The First Tier tribunal, following a review of case law concluded that the Payroll Service does constitute a “supply of services closely linked to welfare work” for Article 132(1)(g) VAT Directive 2006 , and a supply of “services which are directly connected with the provision of care” for item 9 Group 7 of sch 9 VATA.

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VAT: Health & Welfare services
Our guide looks at VAT with links to topical case law and briefs.

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Cheshire Centre for Independent Living v HMRC TC7182