What is the ‘Nursing Agencies VAT Concession’?
This applies to workers who falls under the category of:
[Section 6.5]
- An unregistered nursing auxiliary who is directly supervised by a registered nurse; or
- An unregistered nursing auxiliary whose services are supplied to a hospital, hospice or care home;
To benefit from this concession, workers supplied must;
‘undertake some direct form of medical care, such as administering drugs or taking blood pressures, for the final patient.’
The concession does not apply to supplies of general care assistants who are:
- only involved in providing personal care such as catering, washing or dressing the patients
- working in care homes without nursing where they do not require supervision by health professionals to provide their services
For Agencies/Employment businesses to be eligible and benefit from this, they must be registered with one of the following organisations:
- Scottish Commission for the Regulation of Care
- Care Standards Inspectorate for Wales
- Northern Ireland Health and Personal Social Services Regulation and Improvement Authority
- Care Quality Commission (for supplies before 1 October 2010)
