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VAT Liaison is aware that, for Finance Directors and Senior Finance Managers in NHS Scotland, there are a number of issues of concern connected with the application of VAT affecting NHS Boards that require clarification and consultation.

Some of the issues that need to be addressed are:

• The establishment and provision of clear and consistent guidelines
• Consultation on strategic issues
• Quicker settlement of tax issues
• A need for a formal appeal process and independent assessment

No avenue currently exists for high level consultation on these and other policy issues.

The Task Force was formed to meet this need. Its remit is to discuss these issues between Board Directors and Managers and take them forward in a constructive manner with HM Revenue & Customs and the Scottish Executive.

Current topics include:

• VAT treatment of PFI and LIFT schemes
• University of Glasgow - payment of VAT on supply of medical staff
• Administrative Burden of complying with tax matters

Terms of Reference

1. To ensure consistency, accuracy and fairness in the application of VAT to the NHS and other public sector bodies
2. To consider issues arising from the application of VAT to the NHS and other public sector bodies
3. To raise issues with the Scottish Executive and through them, with HM Revenue & Customs and HM Treasury for consultation
4. To consider and propose changes to the administration and operation of VAT that would facilitate its application to the NHS and other public sector bodies
5. To make the case to government for the fair and equitable treatment of the NHS and other public sector bodies with regard to appeals or complaints against VAT decisions and to press for the introduction of a formal appeal process
6. To provide a forum for discussion and consultation on all related matters, including future changes to the NHS in Scotland
7. To consider the need for changes to the policy in the application of VAT and to make recommendations for change to government

If you would like to become a member, please email mail@spstaskforce.org.

Secretariat provided by VAT Liaison