VAT registration for nursery & childcare services

dilkhi

Are business running nursery and childcare services exempt from VAT registration ?

deborahcarpenter

I have a client who runs a nursery and yes they are exempt from VAT registration.

RAS

would be careful, I don't think automatically all nursery and childcare services are exempt from VAT. I think whether it is authorised under a body like Ofsted could be a factor. Cant remember the relevant VAT legislation but quite a tricky area.

RAS

Have a look at VAT notice 701/2, section 3. Looks like exemption applies to charities, public bodies or state regulated businesses. Hope helps

dilkhi

thank you everyone for our advice, very much appreciated