The supply of preventive and basic healthcare services and related goods and services, as specified in the VAT executive regulations are zero-rated. The executive regulations, in turn, defines “healthcare services” to mean any service that is generally accepted in the medical profession as being necessary for the treatment of the recipient including preventive treatment. The aforesaid definition provides that, for zero-rating, the service should generally be accepted as necessary for the (medical) treatment of the service recipient.
Source Khaleej Times
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