- 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.
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.