A Bill to provide for charitable healthcare providers taking on new responsibilities from the National Health Service to be able to recover value added tax on the same non-business supplies as the NHS in respect of those responsibilities; and for connected purposes.
This bill would let charitable healthcare providers that take on new duties from the National Health Service reclaim VAT on the same non-business supplies as the NHS does for those duties. In effect, it aims to stop charities stepping in from facing a VAT disadvantage compared with the NHS when carrying out NHS-related work. It covers VAT relief only for non-business supplies linked to those new duties.
The Bill is currently at its Second Reading in the Commons. If it progresses, it would move to Committee Stage for detailed scrutiny before any further readings and final approval.
Generated 21 February 2026
No recorded votes for this bill yet.