NHS VAT

All posts tagged NHS VAT

NHS Bodies urged to review VAT Treatment of NHS car park income following HMRC decision to appeal historic defeat.

by Berthold Bauer on May 28, 2024

In February 2024, The Court of Appeal ruled in favour of Northumbria NHS Foundation Trust on their position that NHS Trust managed car park charges should not be subject to VAT. This was in direct contrast to HMRCs long term stance that NHS car parking charges are subject to the standard rate of VAT.

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Berthold BauerNHS Bodies urged to review VAT Treatment of NHS car park income following HMRC decision to appeal historic defeat.

Autumn Statement 2023: Announcements impacting the NHS

by Berthold Bauer on November 24, 2023

The Autumn Statement delivered a number of commitments to the sector, including raffirming previously agreed additional funding measures such as digitising the NHS Health Check, as well as additional funding into various NHS-impacting programmes

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Berthold BauerAutumn Statement 2023: Announcements impacting the NHS

HMRC announce further delay to the introduction of MTD for NHS Bodies

by Berthold Bauer on October 26, 2023

Welcome news as HM Revenue & Customs postpones the introduction of Making Tax Digital for VAT (‘MTD’) for NHS Bodies until April 2025

 

A recent announcement from HMRC has confirmed a delay to the introduction of MTD until at least April 2025 for bodies using the GIANT (Government Information and NHS Trusts) system to submit VAT returns.

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Berthold BauerHMRC announce further delay to the introduction of MTD for NHS Bodies

VAT and the Public Sector: Reform to VAT Refund Rules

by Berthold Bauer on September 1, 2020

For a number of years HM Treasury have been considering potential reforms to the Contracted-Out-Services – numbered 1 through to 76 – which you will be familiar with from our reports.  As a quick recap these rules [Section 41 VATA94] are the mechanism with which NHS and Government Departments (GD) reclaims VAT on certain outsourced services.

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Berthold BauerVAT and the Public Sector: Reform to VAT Refund Rules