Act on amendments to the VAT Act re cosmetic surgery and alternative treatment of illness

The sale and dissemination of cosmetic surgery is exempt from the law only if the procedure is medically justified and is financed in whole or in part by the public sector. The same goes for cosmetic treatment. Cosmetic surgery or cosmetic treatment covered by the first paragraph, letter b, is exempt from the law only if the procedure or treatment is medically justified.

The sale and dissemination of alternative treatment pursuant to the Act on Alternative Treatment of Illness, etc., is exempt from the Act only if the treatment
a) is an integral and coherent part of health care according to the Health Personnel Act, which is financed in whole or in part by the public sector, and
b) provided by authorized health personnel without special remuneration.

Source: lovdata.no

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