For VAT purposes, GPs remain outside of the NHS Divisional VAT Registrations for England, Scotland and Wales.  This means that if a supply is made to a GP and an NHS body merely pays for the goods or services on behalf of a GP, then the supply is not being made to the NHS body and VAT will not be eligible for recovery by the NHS body under COS.

If however the responsibility lies with the NHS body to secure the service in question, e.g., the collection of clinical waste or IT infrastructure and it is the NHS body which has entered into the contract and pays for the service, then the supply is being made to the NHS body and VAT can be recovered under COS.