Commentary

B5.861 Hospitals

Business tax
Business tax | Commentary

B5.861 Hospitals

Business tax | Commentary

B5.861 Hospitals

In order that a hospital1 may qualify for the exemption from tax as a charity, it must derive its support wholly or in part from charity or from a substantial charitable endowment2 or there must be some eleemosynary (charitable) element about its maintenance3. A hospital which is wholly self-supporting is not within the exemption4, but the fact that some patients pay fees does not deprive a hospital of the exemption provided it is substantially supported by charity5. Nor is an institution prevented from being a hospital within the terms of

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