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Spectrum Community Health CIC – single or multiple supply?

08 July 2024 / Scott Harwood
Issue: 4944 / Categories: Comment & Analysis , HMRC , Legislation , VAT , VAT
181107
Single or multiple?

Spectrum Community Health CIC (Spectrum) provides a range of care and related services in prisons. Its work is based on the principle that those incarcerated should still have access to the same NHS funded services that the wider public enjoy in the community.

Services provided to prisoners included GP primary care nursing care physiotherapy podiatry pharmacy sexual health mental health optical and dental. While in the community these services are provided by a range of different organisations; in the prison environment they generally only have one provider. This provider may undertake the services directly or organise using sub-contractors.

Spectrum’s pharmacies operate in a similar fashion to the high street. Where a prisoner has a prescription they take this to the pharmacy counter collect their drugs or consumable products from a pharmacist return to their rooms and independently self-administer –...

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