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Amendments to the Nursing Agencies Concession (NAC) will commence on 1 October, as a result of changes that were announced in the Health and Social Care Act 2008.
HMRC have published Revenue and Customs Brief 40/10 to cover the alterations to the concession, which allows VAT exemption of certain services provided by the NAC.
The October concession for nursing agencies, businesses that provide nurses, midwifes and other health professionals may exempt these as a principal to a third party.
For an adequate exemption, they must abide by the former regulations within the present concession (including VAT Act 1994, Sch 9), as well as belonging to a business that is registered with one of the following organisations.
- Care Quality Commission;
- Scottish Commission for the Regulation of Care
- Care Standards Inspectorate for Wales; or
- Northern Ireland Health and Personal Social Services Regulation and Improvement Authority.
Further information on all regulations within the NAC.
