VAT decision goes against pathology provider
By Kevin Lowe
The costs to the NHS of outsourced pathology services will increase following a (reluctant) decision of the First-Tier Tax Tribunal.
GSTS is a limited liability partnership between Guys and St Thomas’s NHS Foundation Trust, King’s College Hospital NHS Trust and Serco. GSTS supplies services to three NHS trusts and some other clients. The services are, to a large extent, although not exclusively, supplies of pathology services — testing samples of body fluid, tissue and so on and communicating the results to the trusts for the purposes of the supply of services of medical care by the trusts or other health professionals to patients.
The main issue the tribunal had to consider was whether the supplies of pathology services were exempt from VAT as themselves constituting ‘medical care’ as that expression has been construed by the European Court of Justice…
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