Northumbria Healthcare NHS Foundation Trust v Revenue and Customs Comrs

Subject Matter

REVENUE — Value added tax — Exemptions — NHS trust charging public for car parking at hospitals and healthcare sites — Whether VAT chargeable on supplies of car parking by Trust — Whether Trust supplying car parking under special legal regime — Whether competition significantly distorted by treating Trust as exempt person - Value Added Tax Act 1994, s 41A — Council Directive 2006/112/EC, art 13(1)

[2021] UKFTT 71 (TC), FTT

[2022] UKUT 267 (TCC); [2022] STC 1869, UT

REVENUE — Value added tax — Exemptions — Bodies governed by public law — Treatment as non-taxable persons for activities engaged in as public authorities — Charges levied for car parking at sites operated by NHS Trust — Whether NHS Trust to be treated as non-taxable person for activities engaged in as public authority — Whether NHS Trust supplying car parking under special legal regime — Whether failure to treat NHS Trust as taxable person leading to significant distortions in competition — Council Directive 2006/112/EC, art 13(1) — Value Added Tax Act 1994 (c 23), s 41A

[2024] EWCA Civ 177; [2024] 1 WLR 5033; [2024] STC 511; [2024] WLR(D) 87; The Times, 7 May 2024, CA

REVENUE — Value added tax — Taxable person — NHS trust providing car parking facilities at its sites — Whether provision of car parking by trust subject to VAT — Whether trust to be treated as non-taxable person in respect of provision of car parking — Whether car parking provided pursuant to special legal regime — Whether treatment of trust as non-taxable person leading to significant distortions of competition — Council Directive 2006/112/EC, art 13(1)

[2024] EWCA Civ 177; [2024] 1 WLR 5033; [2024] STC 511; [2024] WLR(D) 87; The Times, 7 May 2024, CA

REVENUE — Value added tax — Taxable person — NHS trust providing car parking facilities at its sites — Whether provision of car parking by trust subject to VAT — Whether falling within exclusion for public authorities acting as such — Whether car parking provided pursuant to special legal regime — Whether treating trust as non-taxable person would lead to significant distortion of competition — Council Directive 2006/112/EC, art 13(1)

[2025] UKSC 37; [2025] 1 WLR 4880; [2025] STC 1807; [2025] WLR(D) 536, SC(E)

REVENUE — Value added tax — Taxable person — NHS trust supplying car parking facilities at its sites — Whether supply of car parking by trust subject to VAT — Whether supply falling within exclusion for public bodies engaging in activities “as public authorities” — Whether car parking supplied under special legal regime — Whether treating trust as non-taxable person would lead to “significant distortions of competition” — Council Directive 2006/112/EC, art 13(1)

[2025] UKSC 37; [2025] 1 WLR 4880; [2025] STC 1807; [2025] WLR(D) 536, SC(E)

Appellate History

Commentary

Devereux chambers
Sizing up the competition - The Upper Tribunal considers the public authority VAT exemption Case comment