VAT on care fee invoices
Case reference FOI2024/02089
Received 13 December 2024
Published 9 January 2025
Request
VAT Freedom of Information Request Questions
1. Does your local authority permit care providers to apply VAT on their weekly or monthly care fee invoices?
2. If your local authority does not permit the application of VAT to invoices for care fees, please explain why your local authority has taken this decision, when that decision was taken, or last reviewed? Please provide any links to reports or papers which evidence this decision and rationale for taking this decision.
3. If you do permit the application of VAT on invoices for care fees, please provide information on how adult social care providers can work with the local authority to do so
4. Is there any specific eligibility criteria or requirements necessary for your local authority, for care providers prior to applying VAT to care fee invoices for your authority?
5. Who in the local authority should a care provider contact if they wish to discuss charging VAT on care fees invoiced to your local authority? Please provide a named contact, phone number, and email address
Response
Questions 1. Does your local authority permit care providers to apply VAT on their weekly or monthly care fee invoices?
A: N/A – Herefordshire council only contracts with CQC registered providers and the VAT liability of these supplies are VAT exempt as per VAT notice 701/2.
2. If your local authority does not permit the application of VAT to invoices for care fees, please explain why your local authority has taken this decision, when that decision was taken, or last reviewed? Please provide any links to reports or papers which evidence this decision and rationale for taking this decision.
A: The Council contracts with CQC registered providers therefore VAT is not applicable.
3. If you do permit the application of VAT on invoices for care fees, please provide information on how adult social care providers can work with the local authority to do so
A: The local authority will consider all requests. The local authority will only contract with CQC registered providers.
4. Is there any specific eligibility criteria or requirements necessary for your local authority, for care providers prior to applying VAT to care fee invoices for your authority?
A: N/A
5. Who in the local authority should a care provider contact if they wish to discuss charging VAT on care fees invoiced to your local authority? Please provide a named contact, phone number, and email address
A: N/A
Documents
This is Herefordshire Council's response to a freedom of information (FOI) or environmental information regulations (EIR) request.
You can browse our other responses or make a new FOI request.