Mainpay Ltd – CoA Judgment – Supply of medical personnel is a taxable supply of staff

The taxpayer contracted to supply medically qualified personnel to an intermediary recruitment agency company who then supplied the consultants and GP specialists on to hospital clients, generally NHS trusts. The taxpayer was arguing that it was making an exempt supply of medical care (VATA 1994 Schedule 9 Group 7 and Article 132(1)(c) of the VAT Directive).

Source KPMG

See also

• C-141/00 (Kügler) – Exemption is not dependent on the legal form of the taxable person supplying the medical or paramedical services referred to in that provision
• C-434/05 (Horizon College) – A teacher providing education on a temporary basis may constitute a VAT-exempt transaction