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HMRC internal manual

VAT Government and Public Bodies

HM Revenue & Customs
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Government departments and health authorities: VAT law: definition of a government Department

Under section 41(6) of the VAT Act 1994, a ‘Government department’ includes:

‘… the Scottish Administration, the Welsh Assembly Government, the National Assembly for Wales Commission, a Northern Ireland department, a Northern Ireland health and social services body, any body of persons exercising functions on behalf of a Minister of the Crown, including any part of a Government department (as defined in the foregoing) designated for the purposes of this subsection by a direction of the Treasury.’

Under section 41(7) the following bodies shall be regarded as ‘persons exercising functions on behalf of a Minister of the Crown’:

‘… a health service body as defined in s60(7) of the National Health Service and Community Care Act 1990, and a National Health Service trust established under Part I of that Act or the National Health Service (Scotland) Act 1978 a NHS Foundation Trust, a Primary Care Trust and a local Health Board..’

A ‘Northern Ireland health and social services body’ is defined in section 41(8) as:

‘(a) a health and social services body as defined in Article 7(6) of the Health and Personal Social Services (Northern Ireland) Order 1991; and

(b) a Health and Social Services trust established under that Order.’