NHS bodies must seek approval from HMRC before making any recovery of VAT on Procure 21+ projects.  Failure to obtain approval at the appropriate time could lead to a significant loss of VAT. It’s important to be aware that although the payments made during the early stages of P21+ contracts will relate to professional services, […]

Following a Treasury review HMRC has confirmed that VAT incurred on multifunction office machines is eligible for recovery under heading 25, so long as they are provided with a maintenance package. The advice from HMRC is as follows: …multifunctional office devices – supplied under serviced lease contracts and serving as a printer, a means of reprography […]

HMRC has released guidance on how the new VAT relief for certain charities will work. The basic rules are as follows: VAT refunds are available for palliative care, air ambulance, search and rescue and medical courier charities. Only VAT relating to non-business activities can be claimed – a definition of such activities is included in […]

With the introduction of the Better Care Fund in April 2015, millions of pounds have been transferred to joint budgets between CCGs and local authorities. CCGs and local authorities follow very different VAT regimes.  Therefore it is important to be aware of the VAT implications in each case.   The services may be commissioned by either […]

Under the new HMRC COS guidance this code does not include VAT recovery on: (a)  any works carried out pursuant to an agreement made under section 278 of the Highways Act 1980 (b)  works involving construction on land not already used for road schemes. VAT recovery under this code is allowed where a health authority […]