In Northumbria Healthcare NHS Foundation Trust, the FTT decided that car parking services offered by an NHS trust are economic activities and fall within the charge to VAT. Furthermore, an NHS trust is a taxable person when supplying car parking services. In addition, VATA 1994 Sch 9 Group 7 item 4 does not correctly implement the PVD because services closely related to hospital and medical care are not included in the exemption. A conforming interpretation achieves this result, but the exemption does not cover car parking because it is not closely related or essential to hospital and medical care.
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In Northumbria Healthcare NHS Foundation Trust, the FTT decided that car parking services offered by an NHS trust are economic activities and fall within the charge to VAT. Furthermore, an NHS trust is a taxable person when supplying car parking services. In addition, VATA 1994 Sch 9 Group 7 item 4 does not correctly implement the PVD because services closely related to hospital and medical care are not included in the exemption. A conforming interpretation achieves this result, but the exemption does not cover car parking because it is not closely related or essential to hospital and medical care.
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