Complex arrangements establishing volume-based discounts and rebates between medical suppliers, hospitals and health insurers have been exposed after they became the focus of a tax dispute. In a new determination concerning the eligibility of the payments to Vat relief, the Tax Appeals Commission scrutinises agreements between the supplier of a medical product, private hospitals and private health insurance providers from 2011 to 2017. Appeal Commissioner Fiona McLafferty made the determination on June 24, but the Commission has only just published it after heavy redaction to remove any identifying information about the companies involved. They may be revealed at a later…

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