Briefing / VAT COS heading 71 – welfare services: issues to consider
At the HFMA’s VAT Committee meetings in February and June 2022, COS heading 71 was discussed. There are two issues that are under discussion:
• the meaning of the statement that ‘this includes supplies to prison inmates and hospital inpatients’
• contract novation by care homes.
This briefing sets out the issues that have been discussed and highlights some of the issues NHS bodies should consider when approached by the providers of day care services about contract novation.
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