Some VAT advisers continue to be promoting retrospective business claims going back further than three-years following various judgements that some aspects of the implementation of the three-year cap (now over ten years ago), was unlawful.

Although this may be relevant to some NHS organisations, any retrospective claims are limited to the current VAT registration of the NHS entity and claims must be based upon accurate, comprehensive records.  Scope for VAT refunds beyond three years are therefore quite limited and the values are probably not worth pursuing in the majority of instances.