- The First-tier Tribunal ruled in favor of Get a Drip Limited in a VAT case about intravenous vitamin drips and injections.
- Get a Drip Limited initially registered for VAT in 2017, treating their supplies as zero-rated medical goods.
- HMRC reviewed and determined the supplies should be standard-rated, but Get a Drip Limited argued for VAT exemption as medical care.
- The tribunal’s decision was based on professional assessment by qualified doctors or nurses and the therapeutic purpose of the services.
- HMRC’s argument that the treatments lacked necessary elements for medical care exemption was rejected.
- Expert testimony was crucial, with HMRC withdrawing their medical expert’s evidence.
- The ruling clarifies VAT treatment of wellness treatments by qualified medical professionals with therapeutic intent.
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.
