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VAT Exemption for Care Division.

QS Recruitment: Finance Director Announcement

Tony Daly, Finance Director of QS Recruitment stated “we are pleased to announce that after considerable investment in professional advice regarding the VAT Exemption ruling in Section 6.5 of VAT Notice 701/57 we are now positioned to provide our Care division customers with supplies exempt from VAT”.  This decision has been based on our (and our advisors) understanding of HMRC’s current guidance which is subject to change.

The exemption only applies to the supply of “staff” so the workers must be under the direction and control of the client. Our supply must be of Nursing Staff, Nursing Auxiliaries or Healthcare Assistants who are either registered or are directly supervised by someone who is. For the benefit of doubt, a Nursing Auxiliary or Healthcare Assistant is defined in the Notice as being someone who is not enrolled on any register of medical or health professionals but whose duties must include the provision of medical, as well as personal, care to patients.  is based on the company’s understanding of HMRC’s current guidance which is subject to change

At QS Recruitment we observe that direction, control and supervision of the client in this context is tested by adherence to the following conditions:

The concession does not apply to the supply of general workers who only provide personal services or where they work in care homes without nursing where supervision by a health professional is not required to provide the service.