@piersmorgan care homes can’t always claim the vat back because they often don’t charge vat for the services there provide therefore reclaimining the vat on there purchases is prohibited, the minister is out of touch on this subject

If a home care provider is acting as principal in the provision of services closely related to medical care covered by section 61 or 61A of the Health Act 1970, as amended, and is duly recognised by the Health Service Executive ("HSE") under section 61A of that Act

such services qualify for VAT exemption under paragraph 2(2) of Schedule 1 to the VAT Consolidation Act 2010

Therefore any care gone that this applies to wouldn’t be able to reclaim the vat on purchases related to the services that vat wasn’t charged on, PPE purchase would fall into this,they removed vat from nhs purchases for the same ultimate reason.

They didn’t remove it from healthcare providers because it’s a source of income for the government where with the NHS it isn’t an income because the money the NHS spends comes ultimately via government budgets. This is another case of the government leaving HSC on there own