vat

Summer Statement 2020 – VAT

Yesterday the Chancellor of the Exchequer, Rishi Sunak, announced specific VAT cuts to help the hospitality sector across the UK recover from the effects of lockdown. Whilst these measures have been brought in principally to support the high street they nonetheless also apply to hospitality services provided by public bodies, including the NHS. From 15 [...]

July 9th, 2020|Categories: Latest NHS VAT News|Tags: , , |Comments Off on Summer Statement 2020 – VAT

PPE VAT Relief Period Extended

HM Revenue & Customs has announced today that the end date for the temporary VAT zero-rating of supplies of Personal Protective Equipment (PPE) in connection with coronavirus has been changed from 31 July 2020 to 31 October 2020. The zero-rate came into effect from 1 May and covers supplies recommended for use in connection with [...]

July 3rd, 2020|Categories: Latest NHS VAT News|Tags: , |Comments Off on PPE VAT Relief Period Extended

Domestic Reverse Charge (DRC) delayed to 1 March 2021

HMRC has announced that the introduction of the DRC for construction services will be delayed for a further period of 5 months from 1 October 2020 until 1 March 2021, citing the impact of the coronavirus pandemic on the construction sector. There will also be an amendment to the original legislation, to make it a [...]

June 8th, 2020|Categories: Latest NHS VAT News|Tags: , , |Comments Off on Domestic Reverse Charge (DRC) delayed to 1 March 2021

VAT zero-rating for PPE

HM Revenue & Customs announced on 30 April a temporary zero-rate of VAT on supplies of Personal Protective Equipment (PPE) in connection with coronavirus. The zero-rate comes into effect from 1 May to 31 July 2020 and covers supplies recommended for use in connection with protection from coronavirus in guidance published by Public Health England.These [...]

May 1st, 2020|Categories: Latest NHS VAT News|Tags: , , |Comments Off on VAT zero-rating for PPE

COS VAT estimates and 6 month deadline extension

HM Revenue & Customs (HMRC) has today announced some further easements in VAT accounting for the NHS due to the ongoing COVID-19 situation.Full details of the easements are shown on the attached letter, but to summarise:COS VAT estimationIt has been recognised that some organisations may not be able to submit accurate COS VAT claims.Requests for [...]

April 7th, 2020|Categories: Latest NHS VAT News|Tags: , , |Comments Off on COS VAT estimates and 6 month deadline extension

VAT and duty relief for COVID-19 imports

The Government is allowing NHS and other state and authorised non-state bodies to pay no import duty and VAT on protective equipment, relevant medical devices or equipment brought into the UK from non-EU countries during the coronavirus (COVID-19) outbreak.It is unclear whether this relief will apply to subsidiary companies, but a non-state body can request [...]

April 1st, 2020|Categories: Latest NHS VAT News|Tags: , , |Comments Off on VAT and duty relief for COVID-19 imports

Free NHS Car Parking

From April 2020 all 206 hospital Trusts in England will be expected to provide free car parking to groups that may be frequent hospital visitors, or those disproportionately impacted by daily or hourly charges for parking, including: • Blue badge holders• Frequent outpatients who have to attend regular appointments to manage long-term conditions Free parking [...]

January 31st, 2020|Categories: Latest NHS VAT News|Tags: , |Comments Off on Free NHS Car Parking

Fleming VAT Claims – Encouraging Development

The First Tier Tribunal (FTT) has published its findings in respect of North Lincolnshire and Goole NHS Foundation Trust appeal. This is encouraging news for NHS Trusts which still have outstanding ‘Fleming’ VAT claims which are dependent upon HMRC accepting ‘entitlement’. We submitted claims to HMRC on our client’s behalf back in 2009, for various [...]

Changes to Contracted-Out Services (COS) VAT Rules – Update

As most NHS bodies are aware, HM Revenue & Customs (HMRC) has been actively reviewing the interpretation of the Treasury Direction COS VAT guidance.  This is following the aborted attempt earlier this year to impose the more restrictive Government Department (GD) rules on the NHS.  At the time, HMRC was forced to back down and [...]

December 9th, 2014|Categories: NHS VAT News Archives|Tags: , , , , , , , , , , , , , , , |Comments Off on Changes to Contracted-Out Services (COS) VAT Rules – Update

Tax Point Rules – Temporary ‘Relaxation’ in HM Revenue & Customs’ Approach

HM Revenue & Customs (HMRC) issued a letter to the NHS in December 2013 stating that the proper tax point (time of supply) rules should be applied to Contracted-out services (COS) VAT recovery.  This meant that COS VAT should be claimed on the VAT return for the period in which the invoice is dated, or [...]

June 12th, 2014|Categories: NHS VAT News Archives|Tags: , , , , , , , , , , , , |Comments Off on Tax Point Rules – Temporary ‘Relaxation’ in HM Revenue & Customs’ Approach