Liability ― hospitals and health institutions

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note covers the liability of activities undertaken by hospitals and health institutions

For an overview of liability more broadly, see the Liability ― overview guidance note.

For an overview of the liability of supplies by health professionals, see the Liability ― health professionals guidance note.

For an in-depth commentary on the health sector, see also De Voil Indirect Tax Service V6.266.

Liability of supplies by hospitals and health institutions ― overview

Eligible NHS bodies will provide the majority of their healthcare services under statutory regulation and these activities are treated as non-business activities for VAT purposes.

VAT exemption can, in principle, apply to medical care provided by an NHS hospital but because in practice its care and treatment is typically not regarded as a business activity, the VAT exemption rarely needs to be considered.

However, many of the business activities carried out by private hospitals and certain other health institutions (such as state-regulated hospices and nursing homes) can be exempt from VAT if they meet the conditions for the healthcare

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