VATHLT5040 - Transport of the sick and injured: Services not covered by the exemption

Transport in vehicles which have not been 바카라 사이트渟pecially designed바카라 사이트� for these purposes as defined above is not covered by the exemption. This means that the following supplies cannot benefit:

  • the transporting of invalids to hospital out-patient departments etc in conventional, unadapted cars or mini-buses, even if the supplier holds himself out as a private 바카라 사이트渁mbulance operator바카라 사이트�;
  • 바카라 사이트渉ospital transport services바카라 사이트� provided by some mini-cab firms, but using vehicles which are not 바카라 사이트渟pecially designed바카라 사이트�;
  • 바카라 사이트渃ommunity transport바카라 사이트� services provided by charities in mini-buses etc (although these might be zero-rated as supplies of passenger transport - see VATHLT5060); and
  • the provision, by organisations or individuals, of hospital transport in individuals바카라 사이트� own (unadapted) cars (where however, services are provided for no consideration there is no supply for VAT purposes).

Services which do not involve the transport of the sick/injured person are also not covered.