VAT and the NHS
VAT and the NHS
A technical guide
VAT & the NHS is a reference manual and a practical guide to managing VAT in the NHS. The book provides a comprehensive overview of VAT in the context of the NHS.
The book helps to identify all of the issues in the tax relevant to the NHS and in a logical analysis explain these from an NHS compliance perspective and in relation to the organisational activities of the NHS (providing further references where appropriate if more detailed information is required).
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VAT & the NHS is both a reference manual and a practical guide to managing VAT in the NHS. The book provides a comprehensive overview of VAT in the context of the NHS. It does not assume that readers are specialists in either subject, which means it should have a wide appeal among finance staff within the NHS as well as general practitioner accountants and VAT consultants.
The second edition of VAT & the NHS is based on published HMRC and HM Treasury guidance and policy and on current case law and legislation in force as at 30 June 2016 and is revised to include the recent structural changes in the NHS and developments arising from the Budget 2015 and 2016 (as well as the potential implications of Brexit).
The book helps to identify all of the issues in the tax relevant to the NHS and in a logical analysis explain these from an NHS compliance perspective and in relation to the organisational activities of the NHS (providing further references where appropriate if more detailed information is required).
For reference there is a Glossary of Terms, a list of Definitions and a list of References.
“The book provides a comprehensive overview of VAT in the context of the NHS. It does not assume that readers are specialists in either subject, which means it should have a wide appeal among finance staff within the NHS as well as general practitioner accountants and VAT consultants.
VAT and the NHS should help tax practitioners who act for clients affected by the continuing organisational change within the NHS. It is certainly a welcome addition to my own library.”
Taxation magazine (on the first edition)
Martin Kaney is the founder of the online VAT resource, X-VAT, and has over 30 years’ experience in the tax including 15 years in the NHS. He is a graduate of Edinburgh University and also holds an external law degree from Strathclyde University. He is a member of the VAT Practitioners Group and a Council Member of the Gerson Lehrman Group.
1 VALUE ADDED TAX
1.1 The Scope of VAT
1.2 General Principles
1.3 The NHS Context
2 ADMINISTRATION
2.1 An NHS VAT Overview
2.2 Divisional Registrations
2.3 Registration & Deregistration
2.4 Appeals & Reviews
2.5 Error Correction Notifications
2.6 Universities & Further Education Colleges
2.7 Local Authorities & Section 33 Bodies
2.8 Charities, Social Enterprises & RSLs
2.9 Scotland
2.10 Wales
2.11 Northern Ireland
2.12 Cost Sharing Exemption
3 ACCOUNTING FOR VAT
3.1 VAT Compliance
3.2 Compliance Checklist
4 NON-BUSINESS ACTIVITIES
4.1 Non-Business Activities
4.2 Business/Non-Business Apportionment
5 CONTRACTED-OUT SERVICES
5.1 Background
5.2 VAT Act 1994 section 41
5.3 Recent Developments
5.4 Contracted-Out
5.5 Managed Services
5.6 Repair and Maintenance
5.7 Incidental Supplies
5.8 COS Time Limits
5.9 VAT Returns
5.10 COS Headings
5.11 Additional Recovery
6 BUSINESS ACTIVITIES
6.1 Catering & Food
6.2 Private Patients
6.3 Car Parks
6.4 Property & Accommodation
6.5 NHS LIFT
6.6 Pharmacy Supplies
6.7 Research & Development
6.8 The Treasury List
7 PARTIAL EXEMPTION
7.1 Business Activities
7.2 Partial Exemption De Minimis
7.3 Calculation of Allowable Input Tax
7.4 Business/Non-Business COS Restriction
7.5 Submission & Approval
8 NHS FRAMEWORK
9 CAPITAL EXPENDITURE
9.1 VAT & Capital Expenditure
9.2 COS Capital
9.3 Bill of Quantities
9.4 The Banding Scheme
9.5 Private Finance Initiative
9.6 NHS LIFT
9.7 ProCure21+
10 LAND AND PROPERTY
10.1 Introduction
10.2 Sales of Land & Buildings
10.3 Option to Tax
10.4 Capital Goods Scheme
10.5 Anti-Avoidance Provisions
10.6 Construction Services
11 INTERNATIONAL VAT
11.1 Place of Taxation
11.2 Acquisitions & Removals
11.3 Imports & Exports
11.4 Place of Supply of Services
12 MISCELLANEOUS
12.1 NHS VAT Concessions
12.2 Supplies to Employees
12.3 Car Leasing
12.4 Supplies of Staff
12.5 Charitable Funds
12.6 Aids for the Handicapped
12.7 Donated Medical and Scientific Equipment
12.8 Fleming Appeals
12.9 Public Sector Exemption
12.10 Conclusion
APPENDIX 1: VAT ACT 1994, SECTION 41
APPENDIX 2: TREASURY (CONTRACTING-OUT) DIRECTIONS
APPENDIX 3: TREASURY (TAXING) DIRECTIONS UNDER SECTION 41(2),(5) AND (6) OF THE VALUE ADDED TAX ACT 1994
APPENDIX 4: TREASURY (CONTRACTING-OUT) DIRECTIONS - LIST OF ELIGIBLE SERVICES (DECEMBER 2002)
APPENDIX 5: TREASURY (TAXING) DIRECTIONS - LIST OF BUSINESS ACTIVITIES (OCTOBER 2008)
APPENDIX 6: TREASURY (TAXING) DIRECTIONS - LIST OF ELIGIBLE DEPARTMENTS (OCTOBER 2008)
APPENDIX 7: REDUCED-RATE SUPPLIES
APPENDIX 8: ZERO-RATED SUPPLIES
APPENDIX 9: EXEMPT SUPPLIES
APPENDIX 10: GLOSSARY OF TERMS
APPENDIX 11: DEFINITIONS
Business
Supply
Consideration
VAT Fraction
APPENDIX 12: REFERENCES
Statutes
Publications
VAT Manuals
VAT Notices
VAT Guidance
Websites
Public Bodies Group
INDEX