Update: VAT Notice 701/57 – Changes to VAT rules for health professionals and pharmaceutical products in the UK

• VAT Notice 701/57 has been updated to include pharmacy technicians as health professionals in England, Scotland, and Wales.
• Services directly supervised by a pharmacist are no longer exempt from VAT.
• Forensic physicians services are now clarified as exempt healthcare in section 4.7.
• Services supervised by pharmacists are now included in the exemption of care services performed by a person not enrolled on a statutory medical register in section 5.2.

Source: gov.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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