NHS England (NHSE) engaged Spectrum Community Health CIC to deliver primary healthcare at various prisons. Spectrum agreed to provide a range of services including nurses, GPs, pharmacies, mental and sexual health services, optometry, dentistry, and physiotherapy. Spectrum viewed these services as separate, which meant that (although the bulk of its services were exempt healthcare) supplies of drugs should be zero-rated and sexual health products should be reduced-rated, and it should therefore be entitled to some input tax recovery.
Source Deloitte
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