This guide covers the new VAT refund scheme introduced on 1 April 2015. This scheme affects the whole VAT recovery of a hospice, so it includes detailed descriptions of how you should perform the calculations. Also covers the VAT position for all hospice activities including fundraising.

Latest version updated January 2021

The content of guides is correct at the time stated above but inevitably legal changes, case law and new financial reporting standards will change. You are therefore advised to check any particular actions you plan to take with the appropriate authority before committing yourself. No responsibility is accepted by the authors for reliance placed on the content of this guide.