VRDP27450 - Medical and surgical supplies: goods supplied to NHS Trusts

We receive many enquiries from NHS Trusts who claim the right to receive zero-rated supplies of a wide range of goods under item 2(a). The NHS is funded for the VAT paid on goods and appliances.

We usually find that many of the goods do not pass the 바카라 사이트˜designed solely바카라 사이트™ test. For example, surgical collars, may, in a particular hospital be used exclusively for severely injured or disabled patients, but that does not mean that they were 바카라 사이트˜designed solely for that purpose바카라 사이트™. They tend to be of a standard design which was intended for as wide a use as possible, including people suffering from short-term 바카라 사이트˜whiplash바카라 사이트™ injuries as a result of motoring accidents.