- Definition of Services: The Turnover Tax Knowledge Group determined that a head spa treatment does not meet the criteria for services provided by a hairdresser as outlined in Table I, item b.7 of the VAT Act 1968.
- Nature of Treatments: The head spa treatments, which focus on improving scalp health and promoting relaxation through services like assessment, washing, exfoliating, and massaging, are not classified as typical hairdressing services.
- VAT Implication: As a result of this classification, head spa treatments are subject to the general VAT rate rather than the reduced rate applicable to hairdressing services.
Source Taxlive
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