Please can you confirm if your authority has paid fees to any of your suppliers of Adult or Children care plus standard rated VAT (at 20%) at any time within the last six months?
Fees in this instance are payments made to 3rd party care providers that contain VAT with respect to the provision of care commissioned and potentially funded by you or others e.g. NHS.
VAT would be applicable if the care provider is not Ofsted or CQC registered and would therefore fall outside of the VAT Exemption.
Examples would be Free Nursing Care (FNC) & Continuing Health Care (CHC) payments made to operators of care homes
Yes, Devon County Council has paid fees to some of its suppliers of Adult or Children care plus standard rated VAT (at 20%) within the last six months.