Following the High Court Judgement in the Kingscrest Associates & Montecello, case many care homes are now eligible to claim back VAT they have paid between the periods of January 1993 – March 2002.
By challenging the legal terms for “provision of care, medical and surgical treatment” Kingscrest succeeded at High Court arguing that they supplied residential accommodation with broad and personal care to persons in need as opposed to directly supplying medical or surgical treatment such as supplied in hospitals and clinics. The law was later changed to re-impose the vat exemption but what Kingscrest achieved was to enable them to account for output VAT on their supplies to the Local Authority which significantly allowed then to recover input VAT.
How Can We Help !
A Kingscrest claim involves a highly specialised process, so it is vitally important that people you decide to use have the specialist knowledge and experience in order to fully maximise your claim. To this end our team are ex-HMRC Vat inspectors and care sector specialists.
• We handle all the paperwork
• We deal with the registration and de-registration of VAT
• We negotiate with the local authority on your behalf
• We identify output taxes and preparation to the local authority
• We identify reclaimable input tax
• We prepare VAT returns for the period
• We negotiate with HMRC on your behalf