NHS Trusts Cannot Reclaim Car Parking VAT
The Supreme Court has ruled that NHS trusts are taxable persons for VAT purposes on car parking, overturning a Court of Appeal decision.
In the case of Northumbria Healthcare NHS Foundation Trust v Commissioners for His Majesty’s Revenue and Customs, five justices led by Lord Hodge and Lady Simler granted HMRC’s appeal.
The Court of Appeal had previously found that Northumbria Healthcare, as a public authority, was subject to a 'special legal regime' for VAT purposes.
The case arose from HMRC's refusal to repay VAT of £267,443, which had been accounted for in car parking charges between 2013 and 2016. This decision could apply to tax payments of up to £100 million.
Author's summary: NHS trusts are taxable for VAT on car parking.
- Case: Northumbria Healthcare NHS Foundation Trust v Commissioners for His Majesty’s Revenue and Customs
- Decision: NHS trusts are taxable persons for VAT purposes on car parking
- Possible tax payments affected: up to £100 million
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