Barnsley_Hospital_NHS_Foundation_Trust
Barnsley Hospital NHS Foundation Trust runs the 400 bed Barnsley Hospital in Barnsley, South Yorkshire, England. It became a Foundation Trust in 2005.
In 2017 the trust established a subsidiary company, Barnsley Facilities Services, to which 140 estates and facilities staff were transferred. The intention was to achieve VAT benefits, as well as pay bill savings, by recruiting new staff on less expensive non-NHS contracts. VAT benefits arise because NHS trusts can only claim VAT back on a small subset of goods and services they buy. The Value Added Tax Act 1994 provides a mechanism through which NHS trusts can qualify for refunds on contracted-out services.[1]