Users of the Enteral UK (GBUK Enteral Ltd) home delivery service have in the past had the facility to have products delivered to patient’s own homes zero rated for VAT purposes. This facility was made available based on our initial understanding of the legislation.
We have been informed by HMRC that anti avoidance legislation means that regretfully we can no longer offer this facility and as of today 1st November 2011 all deliveries will now include VAT at the prevailing rate.
The advice we have been given by HMRC is that the only circumstances in which we can deliver zero rated for VAT going forward is if the delivery is to a registered charity or if the patient is paying the bill themselves, after the appropriate self-certification.
We would like to reassure customer who have used this facility that there will be no retrospective requests for additional payments and that Enteral UK will account to HMRC for any shortfall to 31st October 2011. We hope that this in some measure mitigates the impact of the loss of the zero rated facility.
Our understanding of these regulations solely encompasses the position for companies like Enteral UK supplying medical devices and supplies only through home delivery. We wish to emphasise that the regulations may apply differently to companies delivering these items in conjunction with enteral feed.
If you have any queries with regard to this information please contact your local Enteral UK Representative or our Customer Service Department on 01757 282945