Policy paper
VAT changes following the abolition of NHS England
This tax information and impact note is about changes to the VAT Act 1994 which are required because NHS England will be abolished in 2027.
Documents
Details
NHS England will be abolished and its relevant functions will transfer to the Department of Health and Social Care in 2027.
The measure will make consequential amendments to Groups 12 and 15 of Schedule 8 VAT Act 1994 to maintain the existing VAT treatment where appropriate and remove references to NHS England that will no longer be required.