Court of Appeal rules in favor of NHS Northumbria: VAT exemption for hospital car parking

• NHS hospitals must ensure users can park safely, conveniently, and economically
• Guidelines issued by Department of Health in 2015 must be followed
• NHS car parks operate under different legal framework than private car parks
• NHS Northumbria should not charge VAT on car parking unless it distorts competition with private sector
• HMRC did not provide sufficient evidence of distortion of competition
• NHS Northumbria’s appeal was allowed by Court of Appeal

Source: taxscape.deloitte.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.