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Patients: Transport

Question for Treasury

UIN 2463, tabled on 17 May 2021

To ask the Chancellor of the Exchequer, what assessment he has made of whether the suppliers of Non-Emergency Patient Transport Services recovering VAT will potentially inflate prices to the NHS.

Answered on

21 May 2021

Transport services for sick or injured persons in vehicles specially designed for that purpose, such as ambulances, are exempt from VAT. The law 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. Other supplies of patient transport services are subject to VAT.

NHS spending settlements cover all relevant costs, including any VAT that is not otherwise recoverable.

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