VAT Sub Committee - Terms of reference
The aim of the sub-committee is to simplify VAT issues within the National Health Service and to act as a focus for liaison and consultation between HM Customs and Excise and the NHS.
The objectives of the committee are as follows:
· to act as a forum for testing out VAT policy changes and thereby avoiding potential problems before they arise;
· to raise awareness of current problem areas, particularly on loopholes and inconsistency in treatment of refunds, and confusion on the application of VAT regulation; and
· to disseminate best practice.