- 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.
