University Finance - Policy requests to HMRC re COVID 19 VAT costs from supporting the NHS

Alongside the news that the Irish Revenue has put in place a temporary VAT relief on certain supplies to national health bodies and social care providers see note above we can share news of policy requests that have been called for by the British Universities Directors of Finance Group. A detailed submission has been sent to HMRC regarding a range of VAT and other tax issues that will have a negative effect on both the university sector and the NHS as a result of the current COVID-19 emergency arrangements that are being put in place. The predominant concern relates to arrangements with the NHS, but it should be recognised that these issues could impact other frontline areas, such as care homes and do also in part across over to businesses that may be donating items to the NHS at this time.

The areas raised in the paper relate to:

• Secondment of university staff to the NHS
• Use of student accommodation by NHS staff
• Use of non-residential buildings by the NHS or commercial third parties
• Use of university equipment by the NHS
• Use of laboratory facilities by the NHS or third parties
• Supplies of goods at cost or on a free of charge basis

As we hear more on the matter, we will update this News page. Always call or email your usual Centurion VAT contact should this trigger any issues for you or email us at emailus@centurionvat.com

For the avoidance of doubt, the content recorded in this news article does not constitute formal advice and we do not guarantee the accuracy of any information provided at the time of reading. It is always recommended that you seek professional advice before acting on any of the news articles or information included.