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A social integration company enquired whether its cleaning, laundry, and adapted transport services for care homes and day centres were exempt from VAT due to their nature as social assistance. The DGT ruled that cleaning and laundry are general services subject to tax, and that transport is only exempt if specific vehicle adaptation requirements are met.
This ruling clarifies that ancillary services such as cleaning and laundry do not qualify for VAT exemptions even when provided to social assistance organisations, as they are considered general services rather than core social assistance.
The tax team reviews your specific situation.
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