The NHS is moving towards commissioning groups (controlled by GPs) and community care. My company is VAT registered and sells products into the NHS. Unfortunately we are a small player and I don't understand how VAT works in the NHS and was hoping to get a primer on this topic, particularly covering:
- Primary care trusts (I know they're being disbanded but I need the context)
- GPs (they're role is expanding, will the VAt rules be changing for them? What are the rules right now?)
- Foundation trusts (every hospital will become a foundation trust. How does the VAT situation change from being an acute trust to being a foundation trust? How is VAT dealt with in foundation trusts?)
Are the rules changing or does the new structure provide any new benefits? Does the increase to 20% affect the NHS at all?
Any help in this area would be very gratefully received and wil help me to understand whether I need to hire a tax consultant in this area.