I have spent years on this
The output is an ambulance which is exempt so the charity cannot reclaim it
The NHS spends billions on VAT and can't reclaim it
Ironically a few tax offices are allowing ambulances to be zero rated or at least they were several years ago so that two ambulances companies would tender for NHS work with a as then 15% difference but as far as I know all air operations are exempt
But once again the VAT on fuel is diddly. Compare it with a charity I know that has just paid for an X ray machine which will be operated by the NHS - the VAT burden to the charity was 20% of their money or one million pounds in one day. Surely far more deserving??