A number of reliefs are available on services supplied to certain organisations in the sector. Relief will often depend on the status of the hospital or nursing home (ie whether it is a charity or eligible body).
Hiring goods
The hiring of goods in connection with services that are contained within VATA 1994, Sch 9, Group 7, Item 1 (ie the exempt provision of medical care) is exempt from VAT under VATA 1994, Sch 9, Group 7, Note 1. This measure is intended to cover the increasing numbers of qualifying institutions that lease equipment from companies who purchase specialist equipment and lease/hire it to NHS and private hospitals, see V4.146 for details.
Supplies of aids for the 'disabled'
The supply to hospitals and nursing homes with charitable status of certain goods and services designated as aids for the 'disabled' may be eligible for zero-rating (VATA 1994, Sch 8, Group 12, Items 2–20). In the context of the legislation, 'disabled' means 'chronically sick or disabled' (VATA 1994, Sch 8, Group
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