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Contents

Official guidance
VAT Health

VATHLT5000 · Transport of the sick and injured

  • VATHLT5010 · Introduction
  • VATHLT5020 · The NHS
  • VATHLT5030 · How to determine whether exemption applies
  • VATHLT5040 · Services not covered by the exemption
  • VATHLT5050 · Problem areas
  • VATHLT5060 · Other reliefs
  • VATHLT5070 · Services performed wholly or partly outside the UK
  • VATHLT5080 · Purchase of ambulances or similar vehicles: input tax
  1. Transport of the sick and injured: Contents
  2. Transport of the sick and injured: The NHS

VATHLT5020 | Transport of the sick and injured: The NHS

From HM Revenue & Customs · VAT Health

NHS ambulance services are part of the NHS’ non-business provision of health care and so are not covered by this exemption.

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