Group tax strategy

 

This tax strategy, approved by Exemplar Health Care’s Board sets out the Group’s policy for corporate tax PAYE, national insurance, VAT, and property tax. It covers all subsidiaries of EHC Holdings Topco Limited (See Appendix 1).

EHC Holdings Topco Limited and its subsidiaries (‘Exemplar Health Care’ or ‘the Group’) operates 60 care homes around the United Kingdom. It has grown rapidly over recent years, by building and developing new care homes.

The Group's primary objective will always be to provide the highest quality of care. It currently provides care for over 1,200 service users and employs approximately 5,000 people.

All the homes cater for adults with highly complex care needs, be they due to physical, mental, or learning support needs, or any combination thereof.

We understand the importance of the tax contribution we make, and we take our responsibility towards the communities in which we operate and towards our service users, colleagues, and suppliers seriously. The Group is committed to paying all of its taxes in full and on time.

All of the Group’s business is in the UK and all of the Group’s taxes are paid in the UK.

 

Tax compliance

Exemplar Health Care is committed to conduct its tax affairs to comply with all relevant laws, rules and regulations, and reporting and disclosure requirements. The Group’s tax affairs are managed in a way which considers the wider reputation and standards of governance of Exemplar Health Care.

We minimise tax compliance risk through the use of preventative and detective controls. We act on any errors identified and continually improve our processes.

 

Tax planning

Exemplar Health Care seeks to take advantage of available tax incentives, tax reliefs, and exemptions provided within UK tax law. Exemplar Health Care will not knowingly enter into artificial tax arrangements.

Where uncertainty arises due to complexity or ambiguity in interpretation of tax law, the Group will seek guidance from reputable external advisors.

 

Tax risk

The Group’s tax risk management framework is built to identify, evaluate, mitigate, and monitor those risks which threaten the achievement of our business goals

Group Tax Policy requires tax risks to be assessed taking into account the expectations and needs of all of our stakeholders which includes our colleagues, service users and suppliers.

Group Tax Policy does not prescribe a set level of acceptable tax risk, we regard protecting our reputation and brand as critical to the success of our business so our overall tax risk appetite is low.

Our tax matters are reported regularly though Exemplar Health Care’s Chief Finance Officer who ultimately has the responsibility for tax reporting to the Audit Committee and Board.

 

Relationship with HMRC

Exemplar Health Care believes in maintaining a good working relationship with HMRC, with openness, honesty, integrity, and fairness - and in a transparent and timely manner. Should any errors be found in the tax computations and returns submitted to HMRC, Exemplar Health Care will endeavour to inform HMRC as soon as it practically can.  

HMRC would be notified of any significant corporate transactions and changes in the business. Tax clearance, if deemed appropriate, would be sought ahead of such transactions.

 

Scope

This Tax Strategy applies to every company within the Group in accordance with paragraph 19 and 25 of Schedule 19 of the Finance Act 2016. The strategy has been published and is freely available from www.exemplarhc.com in accordance with paragraph 16(4).

The company regards publication of the strategy as fulfilling its obligation under paragraph 16(2) for the accounting period ended 31 March 2025. This strategy applies from the date of publication until it is superseded. The company will publish an updated strategy annually on www.exemplarhc.com

 

Appendix 1: List of Group entities

• Aaron Holdings Ltd

• Acer Mews Health Care Limited

• Adswood Lodge Health Care Ltd

• Ashurst Grove Health Care Limited

• BCD Holdings Ltd

• Bennett Court Health Care Limited

• Benvane Investments Ltd

• Benvane Ltd

• Birch View Health Care Limited

• Blackmoor Croft Health Care Ltd

• Bridgewood Health Care Ltd

• Brook View Health Care Ltd

• Cairnwell Capital Ltd

• Cairnwell Developments Ltd

• Cairnwell Estates Ltd

• Cheshire Springs Health Care Limited

• Church Walk Health Care Ltd

• Copperfields Health Care Ltd

• Corazon Capital Ltd

• Corazon Estates Ltd

• Corazon Health Care Investments Ltd

• Coronation Court Health Care Limited

• CX BidCo Ltd

• CX MidCo Ltd

• CX MidCo 2 Ltd

• CX TopCo Ltd

• Dearnevale Health Care Ltd

• Dearnevale SPV Limited

• Delano Birmingham 2009 Ltd

• Delano Doncaster 2010 Ltd

• Delano Investments Ltd

• Delano Leeds 2009 Ltd

• Delano Liverpool 2007 Ltd

• Delano Sutton 2007 Ltd

• Delano Tipton 2007 Ltd

• Eastlands Health Care Ltd

• Edgewater Health Care Ltd

• EHC Development Borrower Burnley Limited

• EHC Development Hold Co Limited

• EHC Development Topco Limited

• EHC Holdings Holdco Limited

• EHC Holdings Midco Limited

• EHC Holdings Topco Limited

• Exemplar Business Services Ltd

• Exemplar Health Care Group Limited

• Exemplar Health Care Ltd

• Exemplar Health Care Partnerships Ltd

• Exemplar Health Care Services Ltd

• Exemplar Holdings Ltd

• Exemplar Homes Ltd

• Exemplar Ltd

• Exemplar Operations Ltd

• Fairburn Mews Health Care Ltd

• Fairburn Vale Health Care Ltd

• Fairwinds Health Care Ltd

• Fernwood Health Care Limited

• Gainsborough Health Care Ltd

• Goldcrest Capital Investments Ltd

• Greenacre Park Health Care Limited

• Greenside Health Care Ltd

• Greenside SPV Limited

• Hamilton Springs Health Care Limited

• Havenmere Health Care Ltd

• Hillside Court Health Care Limited

• Hylton Grange Health Care Ltd

• Immingham Health Care Ltd

• Iora Codnor 2012 Ltd

• Iora Properties Ltd

• Jubiliee Heights Health Care Limited

• Kavanagh Health Care Ltd

• Kingfisher Health Care Services Ltd

• Lakeview Health Care Ltd

• Laurel Place Health Care Limited

• Leagrave Springs Health Care Limited

• Leger Grove Health Care Limited

• Lepton Heights Health Care Limited

• Longley Health Care Ltd

• Lonnen Health Care Ltd

• Marmaduke Health Care

• Maypole Health Care Ltd

• Meadowcroft Health Care Ltd

• Morris Gardens Health Care Limited

• Neville Health Care Ltd

• Otterburn Health Care Ltd

• Parkside Health Care Ltd

• Pathways Health Care Ltd

• Potters Green Health Care Ltd

• Primrose Place Health Care Limited

• Quarryfield Health Care Ltd

• Ravensdale Health Care Ltd

• Ribble View Health Care Ltd

• Roseside Health Care Ltd

• Scotia Health Care Ltd

• Shire Oaks Court Health Care Ltd

• Springfield Vale Health Care Limited

• St Andrew’s Court Health Care Limited

• Swallownest Health Care Ltd

• Tees Grange Health Care Ltd

• Thames Health Care Ltd

• The Lodge Health Care Ltd

• Tyne Grange Health Care Limited

• Walton Grove Health Care Limited

• Wheldale Heights Health Care Ltd

• Willowbeck Health Care Ltd

• Willowbeck SPV Limited

• Woodside Place Health Care Limited

• Woolston House Care Ltd

• Wykewood Health Care Ltd

• Wytham Lodge Health Care Limited

• Yarningdale Health Care Ltd