NHS Trusts and VAT on Car Parking
An NHS trust is considered a taxable person for the purpose of VAT on car parking, according to a Supreme Court ruling.
The decision, made in the case of Northumbria Healthcare NHS Foundation Trust v Commissioners for His Majesty’s Revenue and Customs, overturns a Court of Appeal ruling that NHS bodies operate under a 'special legal regime' for VAT purposes.
The Supreme Court ruled that NHS trusts are taxable persons for VAT purposes, affecting tax payments of up to £100 million.
The case began with HMRC's refusal to repay VAT of £267,443, which had been accounted for in car parking charges between 2013 and 2016.
- The Supreme Court's decision was made by five justices, led by Lord Hodge and Lady Simler.
- The ruling grants HMRC's appeal against the Court of Appeal's finding.
Author's summary: NHS trusts are taxable persons for VAT purposes on car parking.
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