Meals on Wheels

HC Deb 22 February 1973 vol 851 c217W

42. Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether, in his forthcoming Budget, he will take steps to exempt meals on wheels services for the elderly from liability to VAT.

Mr. Nott

Meals supplied to the elderly through the meals on wheels service are not generally supplied in the course of business and will therefore be outside the scope of value added tax.