VATGPB8230 - Other local authority activities: childcare and welfare: VAT status of childcare services (A to L)

Service	Statute	Duty of Local Authority	VAT status
Assessment services	Adoption Act 1976 section 1(2)(b). Adoption Act (Scotland) 1978 section 1(2)(b)	To provide.	Non-business.
Community support (children and families)	Children Act 1989 sections 17 and 20. Children (Scotland) Act 1995 sections 17 and 22	To safeguard and promote the welfare of children in need within its area and promote the upbringing of children by their families.	Non-business.
Counselling services	Adoption Act 1976 section 1(2)(c). Adoption Act (Scotland) 1978 section 1(2)(c)	To provide.	Non-business.
Crèche facilities and playgroups	-	-	Non-business (so long as eligible for exemption).
Fieldwork	Children Act 1989 section 17. Children (Scotland) Act 1995 sections 17 and 22	To provide a range and level of services appropriate to the needs of the children in their areas who are ‘in need’ and where possible to promote their upbringing by their families.	Non-business.
Inspection of private children’s homes	Children Act 1989 section 60. Children’s Homes Regulations 1991 regulation 28. Children (Scotland) Act 1995 section 34. Social Work (Scotland) Act 1968 section 61	Registration authority (the local authority in whose area the home is situated) required to inspect private children’s homes.	Non-business.