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Patients: Transport

Question for Treasury

UIN 142061, tabled on 22 January 2021

To ask the Chancellor of the Exchequer, if HMRC will take steps to ensure all patient transport services as zero-rated for VAT purposes.

Answered on

29 January 2021

Under the current rules, transport services for sick or injured persons in vehicles specially designed for that purpose, such as ambulances, are exempt from VAT. The Government also allows the supply of transport services in any vehicle with seating to carry 10 or more passengers (including the driver) to be a zero-rated supply. Introducing a zero rate on all patient transport services would come at a cost to the Exchequer. While the Government keeps all taxes under review, there are no current plans to change the VAT treatment of patient transport services.

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