Policy paper

Revenue and Customs Brief 2 (2017): VAT - care homes and hospitals

This brief gives HMRC’s revised policy on VAT zero rating for new buildings intended for use solely as care homes.

Documents

Details

This brief sets out HMRC’s revised policy on the VAT zero rate for new buildings intended for use solely for a relevant residential purpose as care homes. It explains the distinction between buildings used as care homes (and similar facilities) which are eligible for zero rating and hospitals which are not.

Published 28 July 2017