VAT

VAT on NHS Salary Sacrifice Lease Cars: Court of Appeal rule in favour of the NHS

by Berthold Bauer on July 14, 2020

Another bit of good news for the NHS – the Court of Appeal has recently supported the Upper Tribunal’s previous decision that lease cars provided under a salary sacrifice are not a supply for VAT purposes (as a result of the ‘de-supply’ order – “Value Added Tax (Treatment of Transactions) Order 1992 SI 1992/630”). 

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Berthold BauerVAT on NHS Salary Sacrifice Lease Cars: Court of Appeal rule in favour of the NHS

Hospitality & Tourism Sector VAT Reduction

by Berthold Bauer on July 8, 2020

The Chancellor has today announced that the Hospitality and Tourism sectors will benefit from a substantial reduction of the standard rate of VAT from 20% to 5% for a period of six months (Wednesday 15 July 2020 through to Tuesday 12 January 2021).

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Berthold BauerHospitality & Tourism Sector VAT Reduction

Rumour Mill Friday – UK VAT Rate Cut

by Berthold Bauer on June 19, 2020

Following Germany’s decision to reduce VAT from 19% to 16% in order to boost consumer spending and Rishi Sunak’s contemplation of a similar action here in the UK, what are the chances and the pundit’s opinions?

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Berthold BauerRumour Mill Friday – UK VAT Rate Cut

VAT & Import Duty Updates

by Berthold Bauer on June 5, 2020

HMRC announced this week a few further VAT/ import duty reliefs which will support the NHS through this crisis:

  • when importing certain animals for scientific research, the guidance can be found here
  • when importing certain therapeutic substances like blood-grouping or tissue typing reagents (from plant, animal, other or human origin), the guidance can be found here
  • when importing certain substances used for non-commercial biological and chemical research, the guidance can be found here

It is hoped that the above reliefs will support the NHS in their research and testing in relation to Covid-19 without VAT and customs duty being an additional barrier.  Trusts should be aware that the reliefs exist, as action may need to be taken in order for them to apply. 

Please don’t hesitate to contact one of the Berthold Bauer NHS VAT team if you have any questions about the reliefs.

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Berthold BauerVAT & Import Duty Updates

Temporary ‘VAT free’ PPE for NHS & Care Homes

by Berthold Bauer on April 30, 2020

Some more welcome VAT news today, that the VAT on all supplies of Personal Protective Equipment (PPE) will temporarily be zero-rated to reduce the associated cost burden to organisations like the NHS and care homes.

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Berthold BauerTemporary ‘VAT free’ PPE for NHS & Care Homes

NHS COS deadline extension

by Berthold Bauer on April 7, 2020

HMRC have written to us today to confirm that the NHS will be granted an extension to VAT recovery for VAT incurred in the 2019-20 financial year. 

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Berthold BauerNHS COS deadline extension