NHS Ayrshire & Arran VAT Appeal Dismissed: Building Not Partially Exempt for RRP Use

• The FTT dismissed an appeal by NHS Ayrshire & Arran Health Board against HMRC’s decision.
• The appeal concerned the VAT treatment of a building for the National Secure Adolescent Inpatient Service.
• The building was not considered to have a relevant residential purpose.
• The building was classified as a hospital or similar institution.
• As a result, the building was exempt from VAT, preventing input VAT recovery.
• The FTT agreed with HMRC that the entire building was a hospital or similar institution.
• The argument for partial exemption due to relevant residential purpose was rejected.

Source: claritaxnews.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.