FTT Rules Intravenous Vitamin Drips and Injections Qualify for VAT Medical Care Exemption

• The FTT allowed an appeal against HMRC’s decision that intravenous vitamin drips and injections were standard rated for VAT.
• The FTT ruled these supplies fell under the exemption for medical care.
• The case involved reviewing whether these supplies were within the medical care exemption in VATA 1994.
• The FTT found that the supplies in 11 samples were indeed medical care and exempt.
• HMRC’s counsel questioned the severity of conditions treated, like headaches, and treatments for hangovers.
• The FTT disagreed, stating no severity requirement exists for the medical exemption.
• The FTT concluded the supplies were medical interventions by qualified professionals and within the exemption.

Source: claritaxnews.com

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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