In E-Zec Medical Transport Services Ltd v HMRC [2022] UKFTT TC 857 (25 August 2022) the FTT decided that non-emergency ambulances could qualify for zero-rating rather than being treated as exempt from VAT.
E-Zec Medical Transport Services Ltd (E-Zec) is one of the largest providers of non-emergency patient transport services (NETPS) in the UK. It provided these services on behalf of various NHS trusts around England to transport sick and injured individuals to and from hospital and doctor’s appointments through its fleet of over 500 vehicles.
Generally the vehicles were configured with eight seats to allow the vehicles to have the ability to carry wheelchairs. The provision for wheelchair users also includes an aluminium tracking system installed on the floor which allowed the vehicle to be easily reconfigured depending on how it will be used during a particular day.
The point at the heart of the case was...
