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 B C D E F G H I M N O P R S T V W

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

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B

  • Bankruptcies and insolvency services
  • Broadcasting services

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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

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D

  • Delivery or distribution services
  • Drainage work

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E

  • Electronic transfer of data
  • Export of goods and related services

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F

  • Filming, replay or recording services
  • Financial and any related services
  • Fishing licences or permits
  • Fire service assistance
  • Freight transport
  • Fuel and power

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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

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H

  • Hairdressing
  • Heating
  • Hire of vehicles, machinery or equipment, with or without operator or crew
  • Hydrographic, cartographic and similar services

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I

  • Information or statistical services
  • Inspection services

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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

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M

  • Manufacturing, assembling and other services
  • Medical services
  • Membership subscriptions
  • Meteorological and related services
  • Mineral or prospecting rights
  • Mortuary services

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N

  • Nursery and day-care facilities

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O

  • Occupational health services

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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

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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

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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

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T

  • Telecommunications
  • Training, tuition or education and any related services or goods
  • Transfer of milk quota leases
  • Translation services
  • Tree planting and afforestation

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V

  • Vehicle conversions
  • Vehicle servicing and maintenance
  • Verification of particulars of births, marriages or deaths

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W

  • Waste disposal
  • Water
  • Weighbridge services

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