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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 […]


We have noticed a number of NHS bodies wrongly treating income for hiring out space for an exhibition stands at a conference as exempt from VAT. It is possible for the charge to be a ‘right over land’ and therefore exempt, but in most cases charges for exhibition space/participating in exhibitions should be treated as [...]


Andy Armitage, Liaison managing director   The Public Accounts Committee (PAC) yesterday published a report on the financial sustainability of NHS bodies. The report states that some consultants are choosing to work for agencies, on fees of up to £1,760 a day, and concludes that serious changes are necessary to reform the way in which […]