»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp provision of healthcare by the NHS is a statutory function: it is thus non-business rather than exempt. NHS hospitals are funded centrally by Government for their provision of healthcare as well as for the VAT they incur. »Ê¹ÚÌåÓýappy are registered for VAT and as well as recovering input tax in relation to those taxable supplies they make in the course of business, they are permitted under a special provision under section 41 of the VAT Act 1994 to recover the tax incurred on certain services in relation to their non-business statutory provision.