--- title: Opportunity for Non-VAT Registered Ambulance Providers description: Patient transport services may be entitled to register for VAT and reclaim VAT incurred on business purchases going back up to 4 years. image: https://blog.shorts.uk.com/hubfs/private-patient-transport.jpg --- [![Shorts_logo_White](https://blog.shorts.uk.com/hubfs/New%20Site%202018/Shorts_logo_White.svg "Shorts_logo_White")](https://www.shorts.uk.com/) [Blogs & News](https://blog.shorts.uk.com/) > [VAT](https://blog.shorts.uk.com/topic/vat) # Opportunity for Non-VAT Registered Ambulance Providers Lynne Gill - 18 January 2023 ###### Select topic - Please Select - [ Audit ](https://blog.shorts.uk.com/topic/audit) [ Business Taxes ](https://blog.shorts.uk.com/topic/business-taxes) [ Radius – R&D Tax Relief & Patent Box ](https://blog.shorts.uk.com/topic/radius-rd-tax-relief-patent-box) [ Corporate Finance ](https://blog.shorts.uk.com/topic/corporate-finance) [ GENUS Management Accounts ](https://blog.shorts.uk.com/topic/genus-management-accounts) [ VAT ](https://blog.shorts.uk.com/topic/vat) [ Private Client ](https://blog.shorts.uk.com/topic/private-client) [ Payroll ](https://blog.shorts.uk.com/topic/payroll) [ EOT ](https://blog.shorts.uk.com/topic/eot) [ International Taxes ](https://blog.shorts.uk.com/topic/international-taxes) ![featured image](https://blog.shorts.uk.com/hubfs/private-patient-transport.jpg) If you provide patient transport services and are not VAT registered because you have treated your services as exempt from VAT, you may be entitled to register for VAT and reclaim VAT incurred on your business purchases and expenses going back up to 4 years. HMRC have always viewed patient transport services as exempt from VAT but a provider of such services, E-Zec Medical Ltd, recently won a VAT Tribunal case. They argued that their services are zero-rated supplies of passenger transport when the vehicles used for transporting patients would seat 10 or more passengers if the vehicles had not been converted to accommodate wheelchairs and/or stretchers. ## Why it's important to check your VAT status This is important because although VAT cannot be reclaimed in connection with exempt services, it can be reclaimed if the services provided are zero-rated. You may be entitled to register for VAT and have your VAT registration back-dated for 4 years if the vehicles used to transport patients would be capable of carrying 10 or more passengers if they were not modified for wheelchairs and or stretchers. ## Speak to the Shorts VAT team for advice The Shorts VAT team recently worked with a provider of private patient transport services under these circumstances, and we recommend getting in touch with our team if you run a similar business. Our team combines decades of experience working with complex VAT issues, and is happy to offer companies a free VAT return review. Get in touch with our team today to learn more.   ![author](https://blog.shorts.uk.com/hubfs/ZT_cPBSU-1-1.jpeg) #### Lynne Gill My area of expertise is land and property transactions but I have extensive knowledge of both domestic and international VAT and I love complex VAT queries. I have an Honours degree in Business Studies and a VAT legal and technical qualification from the Institute of Indirect Taxation. [View my articles](https://blog.shorts.uk.com/author/lynne-gill) Tags: [VAT](https://blog.shorts.uk.com/topic/vat) Share this on - - - [Questions? Get in touch with us](https://www.shorts.uk.com/contact/) ###### Tax Saving Guide 2026-27 Written especially for entrepreneurs and owner-managed businesses, this guide is full of planning ideas and tax risks to avoid. [ Download now ](https://info.shorts.uk.com/en-gb/tax-saving-guide) ![Tax saving guide 2026-27](https://blog.shorts.uk.com/hs-fs/hubfs/Tax%20saving%20guide%202024.jpg?width=375&height=465&name=Tax%20saving%20guide%202024.jpg) ###### Related articles ##### [VAT penalties from January 2023](https://blog.shorts.uk.com/vat-penalties-from-january-2023) ##### [How does VAT work for leased cars and vehicle purchases?](https://blog.shorts.uk.com/vat-on-leased-cars-and-commercial-vehicles) ##### [VAT and Making Tax Digital (MTD) – don’t risk a penalty](https://blog.shorts.uk.com/vat-and-making-tax-digital-penalty) ##### [VAT on repairs, fuel and other motoring expenses](https://blog.shorts.uk.com/vat-on-repairs-fuel-and-other-motoring-expenses) ###### Latest articles [A case of aggressive tax avoidance: Glasgow Rangers Football Club](https://blog.shorts.uk.com/aggressive-tax-avoidance-affect-you) [What is VAT? - Complete Guide (Updated for 2025/26)](https://blog.shorts.uk.com/what-is-vat) [Ashgate Hospice Sparkle Night Walk 2026](https://blog.shorts.uk.com/ashgate-hospice-sparkle-night-walk-2026) [Stocktaking guide for UK businesses](https://blog.shorts.uk.com/stocktaking-guide-for-uk-businesses) [Supporting the Chatsworth Cascade for future generations](https://blog.shorts.uk.com/supporting-the-chatsworth-cascade-for-future-generations) [Deal of the Year win at Insider Dealmakers Awards 2026](https://blog.shorts.uk.com/deal-of-the-year-win-at-insider-dealmakers-awards-2026) [Football shirt Wednesday: Backing England in style](https://blog.shorts.uk.com/football-shirt-wednesday-backing-england-in-style) [Understanding lifetime trusts: the basics](https://blog.shorts.uk.com/understanding-lifetime-trusts-the-basics) [Close company directors face new HMRC detail requirements in 2026](https://blog.shorts.uk.com/close-company-directors-face-new-hmrc-detail-requirements-in-2026) [Shorts advise Harris Irwin Architects on successful growth funding.](https://blog.shorts.uk.com/shorts-advise-harris-irwin-architects-on-successful-growth-funding) #### About Us Use this little footer to reinforce your message about who you are and why people love working with you. 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