Updated Guidance for Medical Professionals: Changes to VAT Exemptions and Inclusions

• Pharmacy technicians have been added to the list of 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.
• Services supervised by pharmacists are now included in the definition of a health professional.
• The exemptions for health and welfare services are complex and can vary depending on the circumstances.
• There are additional exemptions for charities and non-profit bodies.
• The issue of business/non-business also affects VAT liability.

Source: deeksvat.co.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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