Commentary

V4.148 Exemption for health and welfare—hospitals and similar institutions

Part V4 Exemption, zero-rating and reduced rates

V4.148 Exemption for health and welfare—hospitals and similar institutions

V4.148 Exemption for health and welfare—hospitals and similar institutions

This paragraph considers the scope of exemption in VATA 1994, Sch 9, Group 7, item 4. In particular it covers:

  1.  

    •     the scope of exemption for treatment in hospitals and similar institutions

  2.  

    •     the meaning of hospitals and institutions

  3.  

    •     the meaning of care, medical and surgical treatment

The scope of exemption for treatment in hospitals and similar institutions

VATA 1994, Sch 9, Group 7, item 4 provides for exemption of the provision of care, medical treatment or surgical treatment and goods supplied in connection with such services when made in a hospital or state-regulated institution1.

VATA 1994, Sch 9, Group 7, note 8 defines state-regulated as approved, licensed, registered or exempted from registration by any Minister or other authority pursuant to a provision of a public general Act ie:

  1.  

    •     an Act of Parliament

  2.  

    •     an Act of the Scottish Parliament

  3.  

    •     an Act of the Northern Ireland Assembly

  4.  

    •     an Order in Council under Schedule 1 to the Northern Ireland Act 1974

  5.  

    •     a Measure of the Northern Ireland Assembly established under section 1 of the Northern Ireland Assembly Act 1973

  6.  

    •     an Order in Council under section 1(3) of the Northern Ireland (Temporary Provisions) Act 1972

  7.  

    •     an Act of the Parliament of Northern Ireland

other than a provision that is capable of being brought into effect at different times in relation to different local authority areas.

Hospitals and institutions

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial