{"id":248875,"date":"2025-05-20T09:57:36","date_gmt":"2025-05-20T09:57:36","guid":{"rendered":"https:\/\/peraltafinancing.com\/accounting\/hmrc-announce-changes-to-vat-grouping-policy-in-care-sector\/"},"modified":"2025-05-20T09:57:36","modified_gmt":"2025-05-20T09:57:36","slug":"hmrc-announce-changes-to-vat-grouping-policy-in-care-sector","status":"publish","type":"post","link":"https:\/\/fivemor.com\/?p=248875","title":{"rendered":"HMRC announce changes to VAT grouping policy in care sector"},"content":{"rendered":"<p> <br \/>\n<\/p>\n<div>\n<p>Care providers are required to be regulated by the Care Quality Commission and VAT regulations make fees for the provision of care by a regulated provider exempt from VAT. VAT on costs can be claimed back by businesses which sell services and charge VAT on their fees, but not if the fees are exempt from VAT. This means that care providers pay VAT on many of their costs and are not able to claim it back.<\/p>\n<p>By arranging for fees to be charged by a non-regulated provider, care home operators have been able to claim back VAT on their costs. Statutory bodies, such as local authorities and NHS bodies are able to claim back VAT on the fees from the providers, even if they are not using them for business purposes. Fees funded privately are still charged by the regulated entity, exempt from VAT. The regulated and non-regulated entities are registered together as a VAT Group, and able to claim back VAT based on the proportion of the non-regulated fee income.<\/p>\n<\/p><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Care providers are required to be regulated by the Care Quality Commission and VAT regulations make fees for the provision of care by a regulated provider exempt from VAT. VAT on costs can be claimed back by businesses which sell services and charge VAT on their fees, but not if the fees are exempt from [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":110758,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11759],"tags":[14046,760,69807,3460,11572,11330,17930],"dealstore":[],"offerexpiration":[],"class_list":["post-248875","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-announce","tag-care","tag-grouping","tag-hmrc","tag-policy","tag-sector","tag-vat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HMRC announce changes to VAT grouping policy in care sector - Som2ny Network<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fivemor.com\/?p=248875\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"HMRC announce changes to VAT grouping policy in care sector - Som2ny Network\" \/>\n<meta property=\"og:description\" content=\"Care providers are required to be regulated by the Care Quality Commission and VAT regulations make fees for the provision of care by a regulated provider exempt from VAT. VAT on costs can be claimed back by businesses which sell services and charge VAT on their fees, but not if the fees are exempt from [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fivemor.com\/?p=248875\" \/>\n<meta property=\"og:site_name\" content=\"Som2ny Network\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-20T09:57:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fivemor.com\/wp-content\/uploads\/2025\/02\/1740555150_Artboard-1-copy-29-100.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2001\" \/>\n\t<meta property=\"og:image:height\" content=\"501\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/fivemor.com\/?p=248875#article\",\"isPartOf\":{\"@id\":\"https:\/\/fivemor.com\/?p=248875\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/fivemor.com\/#\/schema\/person\/b85e3c3dc0e1daea076524dc8810c371\"},\"headline\":\"HMRC announce changes to VAT grouping policy in care sector\",\"datePublished\":\"2025-05-20T09:57:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/fivemor.com\/?p=248875\"},\"wordCount\":183,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/fivemor.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/fivemor.com\/?p=248875#primaryimage\"},\"thumbnailUrl\":\"https:\/\/fivemor.com\/wp-content\/uploads\/2025\/02\/1740555150_Artboard-1-copy-29-100.jpg\",\"keywords\":[\"announce\",\"Care\",\"Grouping\",\"HMRC\",\"Policy\",\"Sector\",\"VAT\"],\"articleSection\":[\"Accounting\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/fivemor.com\/?p=248875#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/fivemor.com\/?p=248875\",\"url\":\"https:\/\/fivemor.com\/?p=248875\",\"name\":\"HMRC announce changes to VAT grouping policy in care sector - Som2ny Network\",\"isPartOf\":{\"@id\":\"https:\/\/fivemor.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/fivemor.com\/?p=248875#primaryimage\"},\"image\":{\"@id\":\"https:\/\/fivemor.com\/?p=248875#primaryimage\"},\"thumbnailUrl\":\"https:\/\/fivemor.com\/wp-content\/uploads\/2025\/02\/1740555150_Artboard-1-copy-29-100.jpg\",\"datePublished\":\"2025-05-20T09:57:36+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/fivemor.com\/?p=248875#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/fivemor.com\/?p=248875\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/fivemor.com\/?p=248875#primaryimage\",\"url\":\"https:\/\/fivemor.com\/wp-content\/uploads\/2025\/02\/1740555150_Artboard-1-copy-29-100.jpg\",\"contentUrl\":\"https:\/\/fivemor.com\/wp-content\/uploads\/2025\/02\/1740555150_Artboard-1-copy-29-100.jpg\",\"width\":2001,\"height\":501},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/fivemor.com\/?p=248875#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/fivemor.com\/?bp_activities=1\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"HMRC announce changes to VAT grouping policy in care sector\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/fivemor.com\/#website\",\"url\":\"https:\/\/fivemor.com\/\",\"name\":\"Som2ny Network\",\"description\":\"Daily Deals\",\"publisher\":{\"@id\":\"https:\/\/fivemor.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/fivemor.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/fivemor.com\/#organization\",\"name\":\"Som2ny Network\",\"url\":\"https:\/\/fivemor.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/fivemor.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/fivemor.com\/wp-content\/uploads\/2026\/07\/4a0953c4-logo-300x86-1.png\",\"contentUrl\":\"https:\/\/fivemor.com\/wp-content\/uploads\/2026\/07\/4a0953c4-logo-300x86-1.png\",\"width\":300,\"height\":86,\"caption\":\"Som2ny Network\"},\"image\":{\"@id\":\"https:\/\/fivemor.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/fivemor.com\/#\/schema\/person\/b85e3c3dc0e1daea076524dc8810c371\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/fivemor.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/729ae85bf62b9917e93538db2f2688ca?s=96&r=g&default=https%3A%2F%2Ffivemor.com%2Fwp-content%2Fplugins%2Fbuddypress-first-letter-avatar%2Fimages%2Fdefault%2F96%2Flatin_a.png\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/729ae85bf62b9917e93538db2f2688ca?s=96&r=g&default=https%3A%2F%2Ffivemor.com%2Fwp-content%2Fplugins%2Fbuddypress-first-letter-avatar%2Fimages%2Fdefault%2F96%2Flatin_a.png\",\"caption\":\"admin\"},\"sameAs\":[\"https:\/\/fivemor.com\"],\"url\":\"https:\/\/fivemor.com\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"HMRC announce changes to VAT grouping policy in care sector - Som2ny Network","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/fivemor.com\/?p=248875","og_locale":"en_US","og_type":"article","og_title":"HMRC announce changes to VAT grouping policy in care sector - Som2ny Network","og_description":"Care providers are required to be regulated by the Care Quality Commission and VAT regulations make fees for the provision of care by a regulated provider exempt from VAT. VAT on costs can be claimed back by businesses which sell services and charge VAT on their fees, but not if the fees are exempt from [&hellip;]","og_url":"https:\/\/fivemor.com\/?p=248875","og_site_name":"Som2ny Network","article_published_time":"2025-05-20T09:57:36+00:00","og_image":[{"width":2001,"height":501,"url":"https:\/\/fivemor.com\/wp-content\/uploads\/2025\/02\/1740555150_Artboard-1-copy-29-100.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/fivemor.com\/?p=248875#article","isPartOf":{"@id":"https:\/\/fivemor.com\/?p=248875"},"author":{"name":"admin","@id":"https:\/\/fivemor.com\/#\/schema\/person\/b85e3c3dc0e1daea076524dc8810c371"},"headline":"HMRC announce changes to VAT grouping policy in care sector","datePublished":"2025-05-20T09:57:36+00:00","mainEntityOfPage":{"@id":"https:\/\/fivemor.com\/?p=248875"},"wordCount":183,"commentCount":0,"publisher":{"@id":"https:\/\/fivemor.com\/#organization"},"image":{"@id":"https:\/\/fivemor.com\/?p=248875#primaryimage"},"thumbnailUrl":"https:\/\/fivemor.com\/wp-content\/uploads\/2025\/02\/1740555150_Artboard-1-copy-29-100.jpg","keywords":["announce","Care","Grouping","HMRC","Policy","Sector","VAT"],"articleSection":["Accounting"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/fivemor.com\/?p=248875#respond"]}]},{"@type":"WebPage","@id":"https:\/\/fivemor.com\/?p=248875","url":"https:\/\/fivemor.com\/?p=248875","name":"HMRC announce changes to VAT grouping policy in care sector - Som2ny Network","isPartOf":{"@id":"https:\/\/fivemor.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/fivemor.com\/?p=248875#primaryimage"},"image":{"@id":"https:\/\/fivemor.com\/?p=248875#primaryimage"},"thumbnailUrl":"https:\/\/fivemor.com\/wp-content\/uploads\/2025\/02\/1740555150_Artboard-1-copy-29-100.jpg","datePublished":"2025-05-20T09:57:36+00:00","breadcrumb":{"@id":"https:\/\/fivemor.com\/?p=248875#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/fivemor.com\/?p=248875"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/fivemor.com\/?p=248875#primaryimage","url":"https:\/\/fivemor.com\/wp-content\/uploads\/2025\/02\/1740555150_Artboard-1-copy-29-100.jpg","contentUrl":"https:\/\/fivemor.com\/wp-content\/uploads\/2025\/02\/1740555150_Artboard-1-copy-29-100.jpg","width":2001,"height":501},{"@type":"BreadcrumbList","@id":"https:\/\/fivemor.com\/?p=248875#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/fivemor.com\/?bp_activities=1"},{"@type":"ListItem","position":2,"name":"HMRC announce changes to VAT grouping policy in care sector"}]},{"@type":"WebSite","@id":"https:\/\/fivemor.com\/#website","url":"https:\/\/fivemor.com\/","name":"Som2ny Network","description":"Daily Deals","publisher":{"@id":"https:\/\/fivemor.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/fivemor.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/fivemor.com\/#organization","name":"Som2ny Network","url":"https:\/\/fivemor.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/fivemor.com\/#\/schema\/logo\/image\/","url":"https:\/\/fivemor.com\/wp-content\/uploads\/2026\/07\/4a0953c4-logo-300x86-1.png","contentUrl":"https:\/\/fivemor.com\/wp-content\/uploads\/2026\/07\/4a0953c4-logo-300x86-1.png","width":300,"height":86,"caption":"Som2ny Network"},"image":{"@id":"https:\/\/fivemor.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/fivemor.com\/#\/schema\/person\/b85e3c3dc0e1daea076524dc8810c371","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/fivemor.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/729ae85bf62b9917e93538db2f2688ca?s=96&r=g&default=https%3A%2F%2Ffivemor.com%2Fwp-content%2Fplugins%2Fbuddypress-first-letter-avatar%2Fimages%2Fdefault%2F96%2Flatin_a.png","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/729ae85bf62b9917e93538db2f2688ca?s=96&r=g&default=https%3A%2F%2Ffivemor.com%2Fwp-content%2Fplugins%2Fbuddypress-first-letter-avatar%2Fimages%2Fdefault%2F96%2Flatin_a.png","caption":"admin"},"sameAs":["https:\/\/fivemor.com"],"url":"https:\/\/fivemor.com\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/fivemor.com\/index.php?rest_route=\/wp\/v2\/posts\/248875","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fivemor.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fivemor.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fivemor.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fivemor.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=248875"}],"version-history":[{"count":0,"href":"https:\/\/fivemor.com\/index.php?rest_route=\/wp\/v2\/posts\/248875\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fivemor.com\/index.php?rest_route=\/wp\/v2\/media\/110758"}],"wp:attachment":[{"href":"https:\/\/fivemor.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=248875"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fivemor.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=248875"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fivemor.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=248875"},{"taxonomy":"dealstore","embeddable":true,"href":"https:\/\/fivemor.com\/index.php?rest_route=%2Fwp%2Fv2%2Fdealstore&post=248875"},{"taxonomy":"offerexpiration","embeddable":true,"href":"https:\/\/fivemor.com\/index.php?rest_route=%2Fwp%2Fv2%2Fofferexpiration&post=248875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}