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Written question asked by Nick Timothy (Conservative) on Monday, 20 January 2025, in the House of Commons. It was due for an answer on Wednesday, 22 January 2025. It was answered by James Murray (Labour) on Tuesday, 28 January 2025 on behalf of the Treasury.


Ambulance Services: Vehicles

Question

To ask the Chancellor of the Exchequer, pursuant to the Answer of 17 January to Question 23520 on Ambulance Services: Vehicles, for what reason HMRC issues guidance that ambulance services must sign up to a maintenance package in order to reclaim VAT in relation to the leasing of vehicles.

Answer

The government departments’ refund scheme applies to certain specified services that qualifying bodies choose to contract out rather than supply in-house. Where there is a single contract for the hire of a vehicle which includes repair and maintenance, recovery of VAT is allowed where the contract is for more than 30 days. VAT charged on the contracting out of repair and maintenance as a stand-alone service is also recoverable. The hire of vehicles is not a service provided in-house and VAT on the hire alone is not recoverable under the government departments’ refund scheme.


Secondary information

Type
Written question
Reference
24990
Session
2024-26
Related items
Ambulance Services: Vehicles
Friday, 17 January 2025
Written questions
House of Commons
Subjects
Ambulance services Repairs and maintenance VAT Vehicles
Link
View this Written question on www.parliament.uk