NHS Trusts: VAT
Commons · Question 94450 · Tabled 25 Nov 2025 · Treasury · Official record
Answered 1 Dec 2025
Question
Asked by Helen Morgan
To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of legislation regarding VAT and the NHS following the First-tier Tribunal's ruling in the case of Isle of Wight NHS Trust v HMRC [2025] UKFTT 1114 (TC).
Answer
Answered by Dan Tomlinson, 1 Dec 2025
The government is carefully considering the impact of the Isle of Wight decision on the VAT treatment of the supply of temporary medical staff. HMRC will publish updated guidance in due course.