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Vat


AnonyMouse_19135

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we've become a co-operative company but still running as our old group until ofsted get round to registering the new company but can anyone tell me if the early education funding is VATable please? If they are I think we're going to run into trouble as we're approaching the £73k threshold :o

 

Also from looking on the HMRC website it implies that child care groups do not pay VAT anyway but I can't see how that's right????

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Thanks ladies

 

This is what I found

2.2 Care or protection of children and young persons

2.2.1 What services relating to care and protection of children are exempt?

Exemption applies to services supplied by one of the providers detailed in section 3 that are directly connected with the care and protection of specific children, rather than children in general.

Examples include:care provided in a children’s home;

day care services such as those provided by a nursery, playgroup or after school club (but not activity based clubs such as dance classes etc);

the placement of a child with foster carers by a fostering agency;

the assessment of families to be included on the at risk register by providers mentioned in section 3

the care, support and protection of looked-after children;

the training and assessment of prospective adopters by an adoption agency.

 

http://customs.hmrc.gov.uk/channelsPortalW...ument#P99_11775

 

so I think it does mean we don't pay VAT????? I think my problem is I've read it too many times! :o

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So following that logic, if you opened a children's craft club where parents brought their children to you to do an activity whilst they went off and did their shopping, then it would be VATable, but since you provide childcare for named children, it is VAT exempt?

 

In any case I don't think you have to worry about the VAT issue, mrsbat! :o

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  • 4 months later...

I rang HMRC recently to ask this question as I am setting up a new setting at the moment so will have paid out lots of VAT.

Nursery / childcare fees are EXEMPT and as such you cannot register for VAT in order to claim back any you have paid out. You can only do this if your sales (fees) are taxable.

In this case don't worry about the threshold as it doesn't apply

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