VAT in Health and Welfare
Course
In City of London
Description
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Type
Workshop
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Location
City of london
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Class hours
6h
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Duration
1 Day
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Start date
Different dates available
With more and more public bodies outsourcing the provision of welfare services, knowledge of the VAT implications becomes increasingly important to an ever wider circle of business enterprises and charities. Although welfare services are mainly exempt there are those which are liable to VAT either because of the nature of the service or the status of the supplier.
Similar liability issues arise with medical care and services provided by “health professionals”.
Other issues include the VAT liability of dispensing drugs, supplies to disabled persons and charities and the provision of welfare advice or information. Property issues arise with the liability of the construction of medical centres, care homes and extensions to such buildings.
There is also the question of exemptions post Brexit when European Union rules do not have to be followed.
Facilities
Location
Start date
Start date
About this course
The aim of this course is to guide delegates through the complex VAT rules relating to medical care and welfare services.
This course will be suitable for staff working in the accounts or administration departments of business enterprises or charities in the health or welfare sector. Some knowledge of the basic principles of VAT required.
Reviews
Subjects
- Drug Counselling
- Dispensing
- Health Management
- VAT
- Construction
- Property
- Medical
- Medical training
- Safety Management
- Construction Training
Teachers and trainers (1)
Tim Buss
Teacher
Tim has been involved with VAT since 1973. He joined HM Customs & Excise (“Customs”) in May 1973, shortly after the introduction of VAT in the UK. He worked as a visiting VAT inspector and as a classroom trainer. He was appointed director of VAT in 1998. In addition to presenting various training courses Tim is a consultant to a number of accountancy firms and other businesses. He has represented clients in a number of VAT Tribunal cases. Tim is currently an associate member of the Chartered Institute of Taxation following a merger of the two institutes.
Course programme
- The scope of the exemption for health and welfare services
- Definition of a health professional
- Supplies of staff
- Dispensing of drugs
- Supplies to disabled persons and charities
- VAT liability of specific equipment and appliances
- VAT liability of building alterations
- Imports and acquisitions of equipment
- Reduced rate for welfare advice or information
- Land and property rules including construction of new buildings and extensions
- Recovery of input tax
- Scope of VAT post Brexit
VAT in Health and Welfare