To support our understanding of VAT and how it is applied to care fee invoices within your authority, we are requesting information on your current approach to VAT applied to care fees, sometimes referred to as Welfare Services Restructuring, for adult social care providers.

1. Does your local authority permit care providers to apply VAT on their weekly or monthly care fee invoices?
Yes; if it is valid.

2. If your local authority does not permit the application of VAT to invoices for care fees, please explain why your local authority has taken this decision, when that decision was taken, or last reviewed? Please provide any links to reports or papers which evidence this decision and rationale for taking this decision.
Not applicable.

3. If you do permit the application of VAT on invoices for care fees, please provide information on how adult social care providers can work with the local authority to do so
This can be done through novation. At the moment providers can restructure after their contract has expired. This is subject to an enhanced due diligence and seeking a novation agreement. However we are working on the cases that are looking to novate during their contract.

4. Is there any specific eligibility criteria or requirements necessary for your local authority, for care providers prior to applying VAT to care fee invoices for your authority?
This needs to be compliant with the contract for the provider.

5. Who in the local authority should a care provider contact if they wish to discuss charging VAT on care fees invoiced to your local authority? Please provide a named contact, phone number, and email address
Any requests would need to be sent to our commissioning department: CommissioningSupportTeam@wokingham.gov.uk