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HMRC internal manual

VAT Health

Transport of the sick and injured: Services not covered by the exemption

Transport in vehicles which have not been “specially designed” for these purposes as defined above is not covered by the exemption. This means that the following supplies cannot benefit:

  • the transporting of invalids to hospital out-patient departments etc in conventional, unadapted cars or mini-buses, even if the supplier holds himself out as a private “ambulance operator”;
  • “hospital transport services” provided by some mini-cab firms, but using vehicles which are not “specially designed”;
  • “community transport” services provided by charities in mini-buses etc (although these might be zero-rated as supplies of passenger transport - see VATHLT5060); and
  • the provision, by organisations or individuals, of hospital transport in individuals’ own (unadapted) cars (where however, services are provided for no consideration there is no supply for VAT purposes).

Services which do not involve the transport of the sick/injured person are also not covered.