All posts tagged NHS VAT
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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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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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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