VENSAV3115 - the supply was to a qualifying person (the first social condition)

“Qualifying person” was defined in note 6 to Group 3 of Schedule 7A and included:

(a) persons aged 60 or over; or

(b) persons that received one or more of the following benefits . Some of these benefits have been renamed or incorporated into other benefits, such as Universal Credit.  Where this was the case, HMRC accepts that the renamed or other benefit satisfied this part of the test in so far as it incorporated one or more of the benefits listed below:

• child tax credit (other than the family element);

• council tax benefit;

• disability living allowance;

• disablement pension;

• housing benefit;

• income-based jobseeker’s allowance;

• income support;

• war disablement pension;

• working tax credit;

• personal independence payment;

• armed forces independence payment;

• universal credit.

If there were two or more people living in a dwelling, and one person was a qualifying person and the other residents were not, the reduced rate will applied if the supply was to the qualifying person.  In practice, for a supply to be to a qualifying person, that person would have to be responsible for ordering and paying for the work to be done.