Policy paper

Revenue and Customs Brief 2 (2025): the use of VAT grouping within the care industry

This brief provides information about the treatment of state-regulated care providers that form a VAT group with non-state-regulated providers of welfare services.

• From: HM Revenue & Customs
• Published: 24 April 2025

Documents

Use of VAT grouping within the care industry

HTML

Details

This brief explains:

• how HMRC treat state-regulated care providers who form a VAT group with a non-state-regulated care provider
• actions HMRC will take with new VAT group applications
• actions HMRC will take with existing VAT groups

Published 24 April 2025