NHS Trust

All posts tagged NHS Trust

Zero Rating on Residential Facilities – Further Scope as a Result of the Pennine NHS Case

by Berthold Bauer on August 10, 2017

Last week, HMRC released a VAT brief (link below) as a result of the Pennine Care NHS Trust VAT tribunal decision.

Pennine Care NHS Trust – Zero rating for ‘Hospitals & Similar Institutions’

by Berthold Bauer on April 20, 2016

Background

The case concerned the construction of a low secure mental health unit for up to 45 adult males suffering from severe and enduring mental health disorders. All residents are compulsorily detained under the Mental Health Act 1983. The Trust believed it should qualify for zero rating but HMRC contended that it was specifically excluded from the provisions as it was used as a ‘hospital…or similar Institution’ [Note 4, Group 5, Schedule 8 VATA1994]