We’re now heading towards the financial year end, with the deadline for COS VAT recovery claims for VAT incurred during 2014-15 being the 7th August 2015. It’s important to remember that if you’ve made payments for any capital schemes during 2014-15 you must establish the correct recovery rate and make a claim by the deadline.  […]

Over 60 delegates from the NHS and professional advisory firms attended the Tax Matters Conference in London. The conference had been postponed from its usual autumn slot so that it could cover the new HMRC guidance on COS VAT which was due to be published late last year.  Unfortunately HMRC had still not published this […]

Many CCGs pay community pharmacies for operating a minor ailments scheme, whereby pharmacies can advise patients on minor ailments and provide appropriate over the counter drugs.  The VAT treatment of the charges made by the pharmacies should be as follows: The charge for the consultation will be exempt from VAT if it’s performed by a […]

The NHS is entitled to reclaim VAT on certain services relating to patient appliances.  The basic rules are as follows: No scope for VAT recovery on new goods (even when they have been modified or adapted) when they are purchased from suppliers. No scope for VAT recovery on the supply of new goods for named […]

There has been some good news in the long running saga of VAT refund claims made by NHS bodies under the Fleming principle. This was the case which allowed organisations and businesses to submit claims for overpaid VAT back to 1973.  Many NHS bodies made such claims (and some have been partly repaid) but many […]