- From 1 May 2023, medical services carried out by non-registered staff directly supervised by pharmacists will be exempt from VAT.
- This is a change from previous legislation which only exempted services provided by registered health professionals, including pharmacists.
- The new exemption brings the VAT treatment of pharmacists in line with other registered health professionals providing medical services to the public.
- The announcement was made at Spring Budget 2023.
Source KPMG
