VATHLT5010 - Transport of the sick and injured: Introduction

This exemption was introduced originally as an exemption for the services of private ambulance operators. However, the law does not use the word "ambulance" and there is no statutory regulation of private ambulance services and no restriction as to who can hold themselves out as an "ambulance operator". The exemption is not, therefore, directly linked to the status of the supplier.

The exemption was introduced with effect from 1 January 1990 and was almost a word for word reflection of Article 132(1)(p) of the Principal VAT Directive. EU law however, referred to services provided by "duly authorised bodies". As there was no system of regulation in the UK for private ambulance operators, UK law could not include such a reference.

For the zero-rating of passenger transport in vehicles designed or adapted to carry ten or more passengers -  see VTRANS 020500. For the transport of passengers in a vehicle designed or permanently adapted for the safe carriage of a person in a wheelchair – see also VTRANS 020900.