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HMRC internal manual

VAT Government and Public Bodies

Other local authority activities: miscellaneous (F to M): Local Healthwatch bodies

Local Healthwatch bodies have been introduced by the Health and Social Care Act 2012. They aim to give people the opportunity to influence delivery of health and social care services in their locality. They work closely with local authorities, Clinical Commissioning Groups (CCGs), patient representative groups, the local voluntary and community sector and health and care service providers.

Each local authority has a local Healthwatch body in its area from April 2013 commissioned and funded by local authorities. Decisions about funding them are made by each local authority as part of their overall responsibilities to local people and communities.

Local Healthwatch bodies must carry out certain statutory activities. These are defined in section 221(2) of the Local Government and Public Involvement in Health Act 2007 as amended by the Health and Social Care Act 2012. Local authority funding to the local Healthwatch in these circumstances is not consideration for any supply. The funding is outside the scope of VAT.

Local Healthwatch bodies may supply services in addition to their statutory activities. The VAT treatment of the additional services will depend on the nature of the supply.