- The Supreme Court ruled that Northumbria Healthcare NHS Foundation Trust must charge VAT on car parking services.
- The Trust was not considered to be acting under a ‘special legal regime’ (SLR), so the VAT exemption did not apply.
- The Court found that exempting the Trust from VAT would cause significant distortion of competition with private parking operators.
- This decision overturns the Court of Appeal and aligns with earlier tribunal decisions.
- The ruling clarifies that NHS Trusts and similar public bodies must charge VAT on services like car parking unless a distinct legal regime applies.
Source: saffery.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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