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We receive many enquiries from NHS Trusts who claim the right to receive zero-rated supplies of a wide range of goods under item 2(a). »Ê¹ÚÌåÓýapp NHS is funded for the VAT paid on goods and appliances.

We usually find that many of the goods do not pass the ‘designed solelyâ€� test. For example, surgical collars, may, in a particular hospital be used exclusively for severely injured or disabled patients, but that does not mean that they were ‘designed solely for that purposeâ€�. »Ê¹ÚÌåÓýappy tend to be of a standard design which was intended for as wide a use as possible, including people suffering from short-term ‘whiplashâ€� injuries as a result of motoring accidents.