NHS and VAT

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Conference
2003 Health Care Service Group Conference
Date
1 December 2002
Decision
Carried

This conference believes that UNISON should campaign for NHS organisations to have parity with local authorities in recovery of VAT on new build projects.

Local authorities are able to claim a full refund of VAT while the NHS is unable to recover a penny. This artificially enhances PFI contractors in relation to in-house NHS bids.

The VAT regulations regarding the NHS are designed in such a way that it increases public sector cost, and gives a false impression as to the real amount of investment into the NHS.

We ask that UNISON uses all means open to it, to get the government to review and remove the NHS from VAT liability, in the interests of public investment openness and honesty.