The HFMA response to the VAT and the public sector: reform to VAT refund rules

Debbie Paterson

19 November 2020


The HFMA’s response covers: 

- fiscal neutrality and how that will be achieved in the NHS 
- the impact of the proposals on NHS bodies’ wholly owned subsidiaries 
- the effect of the proposals on contracts between NHS bodies and those outside of the divisional registration 
- partial exemption 
- the timing of the implementation of the proposed changes and unintended consequences 
- the possible changes in supplier behaviour as a result of the change in regime. 
The HFMA response to the VAT and the public sector: reform to VAT refund rules

November 2020 (PDF 369KB)

Back to top