E-Zec Medical Transport Services has over 500 vehicles and operates on behalf of various NHS Trusts around the UK. It was one of 10 private ambulance companies locked in a legal battle with HMRC over VAT reliefs and its application in a ruling which could cost HMRC millions in VAT refunds.

The ruling was described as a significant victory for the industry by the Patient Transport Action Group (PTAG), set up to support firms like E-Zec throughout the legal dispute.

E-Zec argued that its ambulance services should be zero-rated and made the appeal for non-emergency patient transport service (NEPTS) suppliers to recover VAT on the costs incurred in running their services.