Northumbria Healthcare NHS Foundation Trust – CoA – Hospital car parking – whether trust a taxable person – no – taxpayer win

This appeal is about the VAT liability of car parking charges at NHS foundation trusts. Northumbria Healthcare NHS Foundation Trust challenged HMRC’s position that such charges were subject to VAT at the standard rate. The Court noted that there are around 50 similar appeals by other bodies stayed behind this case. The taxpayer argues that the supplies are outside the scope under Article 13(1) of the VAT Directive, which provides a derogation for public authorities. The dispute concerns whether the Trust is acting under a special legal regime when providing car parking and therefore such supplies were also outside the scope of VAT

Source KPMG

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