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An individual has requested a ruling on the taxation of nursery services (including catering and transport) and play centre activities. The DGT has determined that nursery services may be exempt or subject to 10% VAT depending on their nature, while play centre services are subject to 21% VAT as they constitute a mixed service.
Question raised: Taxation of the aforementioned operations.
Childcare services are exempt from VAT if provided by a public law entity or an authorized private entity performing teaching activities. If the entity is of a social nature, the exemption applies for child protection; if it is a commercial entity or a natural person, it is taxed at 10% (or at 21% if it is not social assistance). Playgroup and children's leisure services are taxed at 21% as they are mixed hospitality and recreation services.
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