VAT liability advice

The healthcare and public sector face some difficult areas for VAT purposes:

• When is healthcare VAT exempt, and when does it become standard rated?

• Should I charge VAT on supplies of staff?  What about the nursing agency concession? And how are locum doctors treated if they are a ‘deputy’?

• If we charge VAT to the NHS, can they recover it?  What are contracted out services?

• The restaurant offers eat in and takeaway food, but has not had electronic tills until recently.  How do I know how much of the income should be liable to VAT at the standard or zero-rate of VAT?

• We’re selling drugs to the NHS, patients on prescriptions, other private providers and care homes.  When should I account for VAT, and when can I recover VAT?

• These are just a handful of examples that are everyday issues for the sector.  We can help you to navigate through everyday VAT compliance, and the more unusual, one-off issues – contact us here.