As stated in the article above, it is common knowledge that NHS bodies are able to recover VAT incurred on supplies of nursing staff (including qualified and non-qualified nurses/healthcare assistants) under COS heading 41 and admin/clerical grade staff (including receptionists, secretaries, etc) under COS heading 69.

However, in respect of temporary placements of health professionals described as ‘ODP’s’ and ‘ODA’s’, HMRC have recently sought clarification from their policy unit and have taken the view that the related VAT incurred by an NHS body is not recoverable.

We are currently seeking further clarification on this point, given that we understand these acronyms are in fact considered by many as nursing staff grades.