- The case involves Get a Drip Ltd appealing against a decision by HM Revenue and Customs regarding VAT on intravenous vitamin drips and injections.
- The supplies were initially considered standard rated for VAT purposes by HMRC.
- Get a Drip Ltd argued that these supplies should be exempt as they fall under medical care provisions in the Value Added Tax Act 1994.
- The tribunal held that the supplies were indeed medical care and thus exempt from VAT.
- The appeal was allowed, and the supplies were deemed exempt from VAT.
- The hearing took place from 2 to 8 July 2024, with the judgment given on 1 May 2025.
- The tribunal was presided over by Judge Vimal Tilakapala and Member Duncan McBride.
- Representation for Get a Drip Ltd was provided by Mr. James Rivett KC and Mr. Emile Simpson.
- Representation for HMRC was provided by Mr. Joseph Millington.
Source: bailii.org
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.
