In Reverend Jane Taylor (t/a Asmill House Retreats) v Revenue & Customs (VAT – exemption – provision of spiritual welfare services as part of a retreat)  UKFTT 405 (TC), Ms Taylor was director of Mill House Retreats and a self-supporting (ie non-stipendiary) minister in the Church of England. Her activities were supervised by the Church of England and she held Permission to Officiate in the Diocese of Exeter [1-7]. She operated Mill House Retreats as a non-profit making concern .
Article 132(1)(g) of the Principal VAT Directive (EU 2006-12) provides that the Member States shall exempt:
“(g) the supply of services and of goods closely linked to welfare and social security work, including those supplied by old people’s homes, by bodies governed by public law or by other bodies recognised by the Member State concerned as being devoted to social wellbeing;” . Continue reading