Charitable Healthcare Providers (Value Added Tax Relief) Bill

Key Points

• Charitable healthcare providers taking on NHS responsibilities can reclaim VAT on non-business supplies connected to those responsibilities, matching NHS relief.
• The VAT relief applies only to non-business activities, not to any commercial services provided by the charities.
• The bill was introduced in the Commons by Sir Nicholas Dakin (Labour (Co-op)) and is at the 2nd reading stage.
• If enacted, the policy would affect VAT treatment for NHS-linked charitable healthcare delivery.

Progress

The bill has had its first reading (8 March 2011) and is currently at the 2nd reading stage in the Commons.