NHS hospitals in England frequently charge for car parking. The Upper Tribunal has considered the issue of whether Northumbria Healthcare NHS Foundation Trust was acting as a taxable person when supplying car parking which was chargeable to VAT, or as a public authority and such supplies were made pursuant to a “special legal regime” and, if so, whether treating the Trust as a non-taxable person would lead to a significant distortion of competition.
Source Deloitte
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