Dear list - some people said VAT was not chargeable, some said it was, some said it was complicated, some said that some services are liable but not others. The most considered replies seemed to me to be saying that most services an OHS is likely to provide are not liable because they are clinical services to or about individuals. Some may be but are likely to be a very small part of the total service so that the VAT inspector would be likely to disregard them and treat the total package as VAT exempt.
Apparently this is being considered by NHS Plus and there will be/has been an item in the ANHOPS email-list.
Best wishes - Kate
|