>List of NHS Business Activities - Goods and Services
The following published Treasury (Taxing) Direction confirms the list of activities that are to be treated as business activities (therefore either standard-rated, zero-rated or exempt depending upon the type of supply) when supplied by NHS bodies.
Please feel free to contact us if you wish to confirm the correct VAT liability of any business supplies you make or intend to make.
The relevant NHS bodies are:
Health Authorities - including Primary Care Groups, Local Health Groups (Wales) and Community Health Councils
Special Health Authorities
Special Health Boards (Scotland)
Area Health Boards (Scotland)
National Health Service Trusts
Primary Care Trusts
The Common Services Agency (Scotland)
Dental Practice Board
The list of activities are:
A
Accommodation, including property acquisition and disposal and any related services
Administration services
Admission to premises and to events, eg entertainments, air displays etc
Advertising or publicity services
Archives
Attendance of staff at court or any similar place
B
Bankruptcies and insolvency services
Broadcasting services
C
Catering, including supplies from vending machines
Car leasing
Computer services or goods
Concessions for catering or other services
Conferences, exhibitions and any related facilities or services
Construction, alteration, demolition, repair or maintenance work, civil engineering work, any related services or goods
Contract or procurement services
Copying or supply of any reproductions or of any documents
Copyright, patents or licences to manufacture
D
Delivery or distribution services
Drainage work
E
Electronic transfer of data
Export of goods and related services
F
Filming, replay or recording services
Financial and any related services
Fishing licences or permits
Fire service assistance
Freight transport
Fuel and power
G
Government car service
Grant, assignment or surrender of any interest in or right over land, or of any licence to do anything in relation to land
Grant of a right to inspect records
Goods, including goods manufactured within a Government department and sold to its staff and to other customers, stores surplus or other equipment
Grave maintenance
Grounds maintenance
H
Hairdressing
Heating
Hire of vehicles, machinery or equipment, with or without operator or crew
Hydrographic, cartographic and similar services
I
Information or statistical services
Inspection services
L
Laboratory services including analysis and testing of any substance
Laundry services
Licensing, certification, authorisation or the granting of any rights other than rights over land
M
Manufacturing, assembling and other services
Medical services
Membership subscriptions
Meteorological and related services
Mineral or prospecting rights
Mortuary services
N
Nursery and day-care facilities
O
Occupational health services
P
Passenger transport
Payroll and pension administration services
Pest or animal control
Photocopying services
Photographic services
Port, airport or harbour services and related goods
Postal, packing or distribution services
Professional services, including those of any manager, adviser, expert, specialist or consultant
Publications
R
Radio or communication services
Recruitment services
Research, testing, experimentation, sampling or other related laboratory services
Repair or maintenance of machinery, equipment or other goods
S
Searches
Secondment of staff where such services could also be obtained from the private sector
Secretarial services
Security services and related goods
Shipping services
Slaughter, rendering and disposal of animals
Social services
Statistical services, including the collection, preparation and processing of data
Storage facilities and related services
T
Telecommunications
Training, tuition or education and any related services or goods
Transfer of milk quota leases
Translation services
Tree planting and afforestation
V
Vehicle conversions
Vehicle servicing and maintenance
Verification of particulars of births, marriages or deaths
W
Waste disposal
Water
Weighbridge services