1. Does your local authority permit care providers to apply VAT on their weekly or monthly care fee invoices?
Devon County Council does allow care providers to charge VAT on their services, where an organisation is properly structured and registered to charge VAT on those services.
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.
N/A
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.
Devon County Council will consider requests to novate its care contracts from one provider to another, VAT-registered business, where the request is prompted by business restructuring and is beneficial for its clients. Contracts are subject to internal due diligence procedures. The Council has not/would not consider placing contracts initially with VAT-registered care providers without a Parent company guarantee.
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?
Applications to novate existing care contracts are dealt with by the Council’s Adult Social Care Procurement Team and considered on a case-by-case basis. Upon receipt of such requests, the Procurement Team will request the information needed for its due diligence procedures – business structure, ownership, financials, etc. Each contract is considered on its own merits and there are no set prior criteria or requirements. The Council may set specific conditions for that provider following its due diligence assessment.
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
All initial contact should made by email to procurementpeople-mailbox@devon.gov.uk