VAT Exemption for Locum Doctors: Impact on NHS Trusts and Recruitment Agencies

• The Tribunal ruled that locum doctor supplies to NHS Trusts are exempt from VAT.
• NHS Trusts cannot recover VAT on locums due to their non-business healthcare activities.
• The decision reduces VAT liability for NHS Trusts and requires suppliers to issue credit notes.
• A four-year limit restricts VAT reclaim opportunities for past periods.
• Trusts and agencies should quickly review invoices to claim refunds within the time limit.

Source: xeinadin.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.

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