- The Supreme Court ruled that Northumbria Healthcare NHS Foundation Trust was not operating under a special legal regime (SLR) for hospital parking.
- Guidance from the Department of Health does not constitute a legal obligation and therefore does not create an SLR.
- VAT is chargeable on hospital car parking, as the Trust is not exempt under a special legal regime.
- The Court found that not charging VAT would distort competition with external parking providers.
- The Trust’s decision not to pass on VAT savings to customers was irrelevant to the assessment of market distortion.
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.
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