NHS VAT

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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