TC09680 - [2025] UKFTT 01332 (TC)

Item 9 implements the Article 132(1)(g) of Council Directive 2006/112/EC (the “Principal VAT Directive”), which states:

“1.

Member States shall exempt the following transactions:

…

(g)

the supply of services and of goods closely linked to welfare and social security work, including those supplied by old people’s homes, by bodies governed by public law and by other bodies recognised by the Member State concerned as being devoted to social wellbeing;

…”