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Written question asked by Lord Hunt of Kings Heath (Labour) on Monday, 4 December 2017, in the House of Lords. It was due for an answer on Monday, 18 December 2017. It was answered by Lord Bates (Conservative) on Monday, 18 December 2017 on behalf of the Treasury.


NHS: VAT

Question

To ask Her Majesty's Government whether they are planning to extend the VAT exemption enjoyed by local authorities to the NHS; and if so, how and when.

Answer

Local authorities are not exempt from VAT, but are entitled to VAT refunds for non-business activities under the Section 33 VAT refund scheme.

Government departments and the NHS are entitled to VAT refunds for certain contracted out services under the Section 41 VAT refund scheme.


Secondary information

Type
Written question
Reference
HL3830
Session
2017-19
Subjects
Exemptions NHS VAT
Link
View this Written question on www.parliament.uk