Value Added Tax Act 1994 Part II — The Groups

Item No.

1

The grant of any interest in or right over land or of any licence to occupy land, or, in relation to land in Scotland, any personal right to call for or be granted any such interest or right, other than— (a) the grant of the fee simple in— (i) a building which has not been completed and which is neither designed as a dwelling or number of dwellings nor intended for use solely for a relevant residential purpose or a relevant charitable purpose; (ii) a new building which is neither designed as a dwelling or number of dwellings nor intended for use solely for a relevant residential purpose or a relevant charitable purpose after the grant; (iii) a civil engineering work which has not been completed; (iv) a new civil engineering work; (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (c) the grant of any interest, right or licence consisting of a right to take game or fish unless at the time of the grant the grantor grants to the grantee the fee simple of the land over which the right to take game or fish is exercisable; (d) the provision in an hotel, inn, boarding house or similar establishment of sleeping accommodation or of accommodation in rooms which are provided in conjunction with sleeping accommodation or for the purpose of a supply of catering; (e) the grant of any interest in, right over or licence to occupy holiday accommodation; (f) the provision of seasonal pitches for caravans, and the grant of facilities at caravan parks to persons for whom such pitches are provided; (g) the provision of pitches for tents or of camping facilities; (h) the grant of facilities for parking a vehicle; (j) the grant of any right to fell and remove standing timber; (k) the grant of facilities for housing, or storage of, an aircraft or for mooring, or storage of, a ship, boat or other vessel; (ka) the grant of facilities for the self storage of goods; (l) the grant of any right to occupy a box, seat or other accommodation at a sports ground, theatre, concert hall or other place of entertainment; (m) the grant of facilities for playing any sport or participating in any physical recreation; ... (ma) the grant of facilities to a person who uses the facilities wholly or mainly to supply hairdressing services; and (n) the grant of any right, including— (i) an equitable right, (ii) a right under an option or right of pre-emption, or (iii) in relation to land in Scotland, a personal right, to call for or be granted an interest or right which would fall within any of paragraphs (a) or (c) to (ma) above.

1

Insurance transactions and reinsurance transactions.

Item No

1

The supply of public postal services by a universal service provider.

Item No.

1

The provision of any facilities for the placing of bets or for the playing of any games of chance for a prize .

Item No.

1

The issue, transfer or receipt of, or any dealing with, money, any security for money or any note or order for the payment of money.

Item No.

1

The provision by an eligible body of— (a) education; (b) ... or (c) vocational training.

Item No.

1

The supply of services consisting in the provision of medical care by a person registered or enrolled in any of the following— (a) the register of medical practitioners ...; (b) either of the registers of ophthalmic opticians or the register of dispensing opticians kept under the Opticians Act 1989 or either of the lists kept under section 9 of that Act of bodies corporate carrying on business as ophthalmic opticians or as dispensing opticians; (c) the register kept under the Health Professions Order 2001 ; (ca) the register of osteopaths maintained in accordance with the provisions of the Osteopaths Act 1993 ; (cb) the register of chiropractors maintained in accordance with the provisions of the Chiropractors Act 1994 ; (d) the register of qualified nurses, midwives and nursing associates maintained under article 5 of the Nursing and Midwifery Order 2001 ; (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Item No.

1

The disposal of the remains of the dead.

Item No.

1

The supply to its members of such services and, in connection with those services, of such goods as are both referable only to its aims and available without payment other than a membership subscription by any of the following non-profit-making organisations— (a) a trade union or other organisation of persons having as its main object the negotiation on behalf of its members of the terms and conditions of their employment; (b) a professional association, membership of which is wholly or mainly restricted to individuals who have or are seeking a qualification appropriate to the practice of the profession concerned; (c) an association, the primary purpose of which is the advancement of a particular branch of knowledge, or the fostering of professional expertise, connected with the past or present professions or employments of its members; (d) an association, the primary purpose of which is to make representations to the Government on legislation and other public matters which affect the business or professional interests of its members. (e) a body which has objects which are in the public domain and are of a political, religious, patriotic, philosophical, philanthropic or civic nature.

Item No.

1

The grant of a right to enter a competition in sport or physical recreation where the consideration for the grant consists in money which is to be allocated wholly towards the provision of a prize or prizes awarded in that competition.

Item No.

1

The disposal of an object with respect to which estate duty is not chargeable by virtue of section 30(3) of the Finance Act 1953, section 34(1) of the Finance Act 1956 or the proviso to section 40(2) of the Finance Act 1930.

Item No.

1

The supply of goods and services by a charity in connection with an event— (a) that is organised for charitable purposes by a charity or jointly by more than one charity, (b) whose primary purpose is the raising of money, and (c) that is promoted as being primarily for the raising of money.

Item No.

1

The supply by a public body of a right of admission to— (a) a museum, gallery, art exhibition or zoo; or (b) a theatrical, musical or choreographic performance of a cultural nature.

Item No.

1

A supply of goods in relation to which each of the following conditions is satisfied, that is to say— (a) there is input tax of the person making the supply (“the relevant supplier”), or of any predecessor of his, that has arisen or will arise on the supply to, ... or importation by, the relevant supplier or any such predecessor of goods used for the supply made by the relevant supplier; (b) the only such input tax is non-deductible input tax; and (c) the supply made by the relevant supplier is not a supply which would be exempt under Item 1 of Group 1 of Schedule 9 but for an option to tax any land under Part 1 of Schedule 10 .

Item No.

1

The supply of investment gold.

Item No

1

The supply of services by an independent group of persons where each of the following conditions is satisfied— (a) each of those persons is a person who is carrying on an activity (“the relevant activity”) which is exempt from VAT or is not carried on in the course or furtherance of carrying on a business, (b) the supply of services is made for the purpose of rendering the members of the group the services directly necessary for the exercise of the relevant activity, (c) the group merely claims from its members exact reimbursement of their share of the joint expenses, and (d) the exemption of the supply is not likely to cause distortion of competition.

Item No.

1A

The provision of any facilities for the playing of dutiable machine games (as defined in Part 1 of Schedule 24 to the Finance Act 2012) but only to the extent that— (a) the facilities are used to play such games, and (b) the takings and payouts in respect of those games are taken into account in determining the charge to machine games duty.

2

The supply of goods by a universal service provider which is incidental to the supply of public postal services by that provider.

2

The granting of a right to take part in a lottery.

Item No.

2

The making of any advance or the granting of any credit.

Item No.

2

The supply of private tuition, in a subject ordinarily taught in a school or university, by an individual teacher acting independently of an employer.

Item No.

2

The supply of any services consisting in the provision of medical care, or the supply of dental prostheses, by — (a) a person registered in the dentists’ register; (b) a person registered in the dental care professionals register established under section 36B of the Dentists Act 1984; ... (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Item No.

2

The making of arrangements for or in connection with the disposal of the remains of the dead.

Item No.

2

The grant, by an eligible body established for the purposes of sport or physical recreation, of a right to enter a competition in such an activity.

Item No.

2

The disposal of an object with respect to which inheritance tax is not chargeable by virtue of paragraph 1(3)(a) or (4), paragraph 3(4)(a), or the words following paragraph 3(4), of Schedule 5 to the Inheritance Tax Act 1984.

Item No.

2

The supply of goods and services by a qualifying body in connection with an event— (a) that is organised exclusively for the body’s own benefit, (b) whose primary purpose is the raising of money, and (c) that is promoted as being primarily for the raising of money.

Item No.

2

The supply by an eligible body of a right of admission to— (a) a museum, gallery, art exhibition or zoo; or (b) a theatrical, musical or choreographic performance of a cultural nature. Notes: (1) For the purposes of this Group “public body” means— (a) a local authority; (b) a government department within the meaning of section 41(6); or (c) a non-departmental public body which is listed in the 1995 edition of the publication prepared by the Office of Public Service and known as “Public Bodies”. (2) For the purposes of item 2 “eligible body” means any body (other than a public body) which— (a) is precluded from distributing, and does not distribute, any profit it makes; (b) applies any profits made from supplies of a description falling within item 2 to the continuance or improvement of the facilities made available by means of the supplies; and (c) is managed and administered on a voluntary basis by persons who have no direct or indirect financial interest in its activities. (3) Item 1 does not include any supply the exemption of which would be likely to create distortions of competition such as to place a commercial enterprise carried on by a taxable person at a disadvantage. (4) Item 1(b) includes the supply of a right of admission to a performance only if the performance is provided exclusively by one or more public bodies, one or more eligible bodies or any combination of public bodies and eligible bodies.

Item No.

2

The grant, assignment or surrender of any right, interest, or claim in, over or to investment gold if the right, interest or claim is or confers a right to the transfer of the possession of investment gold.

2A

The management of credit by the person granting it.

2A

The supply of any services or dental prostheses by a dental technician.

3

The provision of the facility of instalment credit finance in a hire-purchase, conditional sale or credit sale agreement for which facility a separate charge is made and disclosed to the recipient of the supply of goods.

3

The provision of examination services— (a) by or to an eligible body; or (b) to a person receiving education or vocational training which is— (i) exempt by virtue of items 1, 2 , 5 or 5A (or would be so exempt but for item 1 or 2 of Part 3) ; or (ii) provided otherwise than in the course or furtherance of a business.

3

The supply of any services consisting in the provision of medical care by a person registered in the register maintained under article 19 of the Pharmacy Order 2010 or in the register of pharmaceutical chemists kept under the Pharmacy (Northern Ireland) Order 1976.

3

The supply by an eligible body to an individual ... of services closely linked with and essential to sport or physical education in which the individual is taking part.

3

The disposal of property with respect to which inheritance tax is not chargeable by virtue of section 32(4) or 32A(5) or (7) of the Inheritance Tax Act 1984.

3

The supply of goods and services by a charity or a qualifying body in connection with an event— (a) that is organised jointly by a charity, or two or more charities, and the qualifying body, (b) that is so organised exclusively for charitable purposes or exclusively for the body’s own benefit or exclusively for a combination of those purposes and that benefit, (c) whose primary purpose is the raising of money, and (d) that is promoted as being primarily for the raising of money.

3

The supply, by a person acting as agent for a disclosed principal, of services consisting of— (a) the effecting of a supply falling within item 1 or 2 that is made by or to his principal, or (b) attempting to effect a supply falling within item 1 or 2 that is intended to be made by or to his principal but is not in fact made.

4

The provision by an insurance broker or insurance agent of any of the services of an insurance intermediary in a case in which those services— (a) are related (whether or not a contract of insurance or reinsurance is finally concluded) to an insurance transaction or a reinsurance transaction ; and (b) are provided by that broker or agent in the course of his acting in an intermediary capacity.

4

The provision of administrative arrangements and documentation and the transfer of title to the goods in connection with the supply described in item 3 if the total consideration therefor is specified in the agreement and does not exceed £10.

4

The supply of any goods or services (other than examination services) which are closely related to a supply of a description falling within item 1 (or would be so exempt but for item 1 or 2 of Part 3) (the principal supply) by or to the eligible body making the principal supply provided— (a) the goods or services are for the direct use of the pupil, student or trainee (as the case may be) receiving the principal supply; and (b) where the supply is to the eligible body making the principal supply, it is made by another eligible body.

4

The provision of care or medical or surgical treatment and, in connection with it, the supply of any goods, in any hospital or state-regulated institution .

4

The disposal of an asset in a case in which any gain accruing on that disposal is not a chargeable gain by virtue of section 258(2) of the Taxation of Chargeable Gains Act 1992.

5

The provision of intermediary services in relation to any transaction comprised in item 1, 2, 3, 4 or 6 (whether or not any such transaction is finally concluded) by a person acting in an intermediary capacity.

5

The provision of vocational training, and the supply of any goods or services essential thereto by the person providing the vocational training, to the extent that the consideration payable is ultimately a charge to funds provided pursuant to arrangements made under section 2 of the Employment and Training Act 1973, section 1A of the Employment and Training Act (Northern Ireland) 1950 or section 2 of the Enterprise and New Towns (Scotland) Act 1990.

5

The provision of a deputy for a person registered in the register of medical practitioners ....

5A

The underwriting of an issue within item 1 or any transaction within item 6.

5A

The provision of education or vocational training and the supply, by the person providing that education or training, of any goods or services essential to that provision, to the extent that the consideration payable is ultimately a charge to funds provided by (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (c) the National Assembly for Wales under ... Part II of the Learning and Skills Act 2000.

5B

The provision of education or vocational training and the supply, by the person providing that education or training, of any goods or services essential to that provision, to persons who are— (a) aged under 19, (b) aged 19 or over, in respect of education or training begun by them when they were aged under 19, (ba) aged 19 or over and for whom an EHC plan is maintained, (c) aged 19 or over but under 25 and subject to learning difficulty assessment, or (d) aged 25 or over, in respect of education or training begun by them when they were within paragraph (ba) or (c), to the extent that the consideration payable is ultimately a charge to funds provided by the Secretary of State.

5C

The provision of education or vocational training and the supply, by the person providing that education or training, of any goods or services essential to that provision, to persons who are aged 19 or over, to the extent that the consideration payable is ultimately a charge to funds provided by the Secretary of State in exercise of functions under Part 4 of the Apprenticeships, Skills, Children and Learning Act 2009.

6

The issue, transfer or receipt of, or any dealing with, any security or secondary security being— (a) shares, stocks, bonds, notes (other than promissory notes), debentures, debenture stock or shares in an oil royalty; or (b) any document relating to money, in any currency, which has been deposited with the issuer or some other person, being a document which recognises an obligation to pay a stated amount to bearer or to order, with or without interest, and being a document by the delivery of which, with or without endorsement, the right to receive that stated amount, with or without interest, is transferable; or (c) any bill, note or other obligation of the Treasury or of a Government in any part of the world, being a document by the delivery of which, with or without endorsement, title is transferable, and not being an obligation which is or has been legal tender in any part of the world; or (d) any letter of allotment or rights, any warrant conferring an option to acquire a security included in this item, any renounceable or scrip certificates, rights coupons, coupons representing dividends or interest on such a security, bond mandates or other documents conferring or containing evidence of title to or rights in respect of such a security; or (e) units or other documents conferring rights under any trust established for the purpose, or having the effect of providing, for persons having funds available for investment, facilities for the participation by them as beneficiaries under the trust, in any profits or income arising from the acquisition, holding, management or disposal of any property whatsoever.

6

The provision of facilities by— (a) a youth club or an association of youth clubs to its members; or (b) an association of youth clubs to members of a youth club which is a member of that association.

6

Human blood.

7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7

Products for therapeutic purposes, derived from human blood.

8

The operation of any current, deposit or savings account.

8

Human (including foetal) organs or tissue for diagnostic or therapeutic purposes or medical research.

9

The management of— (a) an authorised open-ended investment company; or (aa) an authorised contractual scheme; or (b) an authorised unit trust scheme; or (c) a Gibraltar collective investment scheme that is not an umbrella scheme; or (d) a sub-fund of any other Gibraltar collective investment scheme; or (e) an individually recognised overseas scheme that is not an umbrella scheme; or (f) a sub-fund of any other individually recognised overseas scheme; or (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (k) a qualifying pension fund.

9

The supply by— (a) a charity, (b) a state-regulated private welfare institution or agency , or (c) a public body, of welfare services and of goods supplied in connection with those welfare services.

10

The management of a closed-ended collective investment undertaking.

10

The supply, otherwise than for profit, of goods and services incidental to the provision of spiritual welfare by a religious community to a resident member of that community in return for a subscription or other consideration paid as a condition of membership.

11

The supply of transport services for sick or injured persons in vehicles specially designed for that purpose.