- Healthcare supplied by a person enrolled on an appropriate medical register is generally exempt from VAT in the UK.
- The exemption has applied since VAT was introduced in the UK more than 50 years ago.
- The exemption also covers healthcare supplied by unregistered persons if they are directly supervised by a registered healthcare professional.
- “Healthcare” is defined as services for the protection, maintenance, or restoration of a person’s health.
- Because the supply is VAT-exempt, no VAT is charged, but the medical practice cannot reclaim VAT on related costs.
Source: nature.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.
