VAT and the NHS

Publisher: Spiramus; paperback 208 pages

This book provides a comprehensive overview of VAT in the context of the NHS. It does not assume readers are specialists in either subject giving it wide appeal among finance staff within the health service as well as with general-practitioner accountants and VAT consultants.

The volume consists of 12 chapters 12 appendices and a useful index and contents section. My comments below focus on chapters 3 4 and 5 because they provide an overview of the VAT treatment of the non-business and business activities of the NHS.

Subjects such as partial exemption the capital goods scheme and land and property issues are dealt with in other chapters.

Chapters 3 and 4 deal with non-business activities. Chapter 4 has the title “contracted-out services” and explains how the VAT refund mechanism (as detailed in VATA 1994 s 41) applies...