51茶馆

Transport in vehicles which have not been 鈥渟pecially designed鈥� for these purposes as defined above is not covered by the exemption. This means that the following supplies cannot benefit:

• the transporting of invalids to hospital out-patient departments etc in conventional, unadapted cars or mini-buses, even if the supplier holds himself out as a private 鈥渁mbulance operator鈥�;
• 鈥渉ospital transport services鈥� provided by some mini-cab firms, but using vehicles which are not 鈥渟pecially designed鈥�;
• 鈥渃ommunity transport鈥� services provided by charities in mini-buses etc (although these might be zero-rated as supplies of passenger transport - see VATHLT5060); and
• the provision, by organisations or individuals, of hospital transport in individuals鈥� own (unadapted) cars (where however, services are provided for no consideration there is no supply for VAT purposes).

Services which do not involve the transport of the sick/injured person are also not covered.