This ground-breaking ruling secured at High Court allows Care Home owners the chance to recover VAT over a ten-year period.

An operator of small bedded Learning Difficulties Units who chose to challenge the fact that Care Home’s providing residential care fell outside of the legislation that had previously prevented them from recovering VAT, Kingscrest, has paved the way for operators to recover VAT incurred between 1993 and 2002.


This opportunity is not to be confused with Capital Allowances, utilities or similar related schemes. It is a one-off opportunity to recover a significant amount of VAT.


You may be a current operator or you may have sold, as an Asset Sale, a Home you operated during between 1993 and 2002 – you would therefore still be the owner of the claim. Equally you may have acquired, by Share Purchase, a company which operated a Home during the period meaning you have also acquired the claim.


Or you may know of a colleague who fits the above criteria, if so, we would be happy to discuss our system of Introducer Fees.