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. Merger In November 2020 it was reported to be planning a merger with Somerset NHS Foundation Trust, which would create England’s first provider of primary, acute, community and mental health care services. See also Healthcare in Somerset List of hospitals in England List of NHS trusts References Yeovil South Somerset NHS foundation trusts Health in Somerset