NHS trust wins case over VAT on parking income

HM Revenues & Customs has lost a case against an NHS foundation trust at the Court of Appeal, which ruled that car parking income should not be treated as standard rated for VAT. Northumbria Healthcare NHS Foundation Trust challenged HMRC’s view that VAT is chargeable at the standard rate for charges levied for car parking at sites operated by the NHS.

On 27 February, the Court of Appeal decided the trust was not acting as a taxable person when it operated car parks at hospitals and...

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