天美影院

The charge made to a relative for accommodation and meals when staying with a sick child can be exempt under Item 4.

In 鈥淣uffield Nursing Home Trust鈥� (VTD 3327) the Tribunal considered that the presence of the mother helped the child鈥檚 recovery and that in substance and reality the hospital provided 鈥渃are for the child in the form of hospital accommodation and the nursing and ancillary services which are necessary for the proper care of the child鈥�, including the provision of accommodation and catering to the mother 鈥渋n order that she may play her part in caring for the child and helping it to recover鈥�. The supply to the parent was seen as a 鈥渘ecessary ingredient of the supply of care by the hospital for the child鈥� and was therefore exempt.

We do not accept that the exemption applies to any circumstance other than that outlined in this Tribunal. Exemption will not therefore be applicable to charges made to carers accompanying children or adults in respite or to relatives of adults staying in hospital. The 鈥淵geia鈥� ECJ decision referred to at VATHLT3060 supported this policy. In part, this litigation concerned the supply of beds and meals by hospitals to persons accompanying in-patients. The Court concluded these supplies were not activities closely related to hospital and medical care unless they were essential to achieve the therapeutic objectives of the patient鈥檚 care.