ÀÏ˾»úÎçÒ¹¸£Àû

Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.1 Exemption /Health and welfare / V4.148 Exemption for health and welfare—hospitals and similar institutions
Commentary

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


Part V4 Exemption, zero-rating and reduced rates

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

  1. Ìý

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

  2. Ìý

    •ÌýÌýÌýÌý the meaning of hospitals and institutions

  3. Ìý

    •ÌýÌýÌýÌý 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. Ìý

    •ÌýÌýÌýÌý an Act of Parliament

  2. Ìý

    •ÌýÌýÌýÌý an Act of the Scottish Parliament

  3. Ìý

    •ÌýÌýÌýÌý an Act of the Northern Ireland Assembly

  4. Ìý

    •

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 14:12