VAT Consultancy Services for Mount View Street Hospital Zero Rating

About

Surrey and Borders Partnership NHS Foundation Trust awarded a contract to BDO LLP for VAT consultancy services related to the Mount View Street Hospital project.

The contract, valued at AUD 43,500, involved five phases: establishing the scope for zero rating (Phase 1), agreeing zero rating with the contractor Kier (Phase 2), agreeing zero rating with HMRC (Phase 3), advising on securing a refund of any VAT overcharged by Kier (Phase 4), and providing a document setting out protective measures (Phase 5).

Phase 1 included gathering project information, reviewing floor plans and operational aspects, analyzing the Pennine Care VAT case and other precedents, preparing a VAT report, and discussing findings with the Trust.

Phase 2 involved liaison with Kier and the Trust to seek agreement on zero rating, advice on certification requirements, and a meeting with the contractor.

Phase 3 covered preparing an initial letter to HMRC and assisting with information requests.