VAT Rates
CHILDMINDING (Children and education)
Rate
Exempt
Remarks
Exemption applies to childcare provided on a non-profit basis; and also to childcare regulated by Parts (VII) or (VIII) of the Child Care Act 1991 even where provided on a profit-making basis.
Exemption also covers the provision of related goods.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Schedule: 1 Paragraph: 4(2)