RCB/40/10 VAT—supplies of nurses, nursing auxiliaries and care assistants by state regulated agencies
Revenue & Customs Brief, Issue 40. 22 September 2010
This brief announces a consequential amendment to the nursing agency concession (previously detailed in HM Revenue & Customs (HMRC) Brief 12/10) that allows VAT exemption of certain services provided by nursing agencies (the Nursing Agencies' Concession).
With effect from 1 October 2010 (as a result of changes announced in the Health and Social Care Act 2008), the legal requirement for nursing agencies to be registered under the Care Quality Commission will cease and responsibility for quality standards will pass to those organisations that provide the regulated activity.
This consequential amendment ensures that nursing agencies that currently benefit from the concession continue to do so from 1 October 2010.
The nursing agencies' concession
By concession (HMRC regularly reviews these), nursing agencies (or employment businesses that provide nurses