United Kingdom to Change VAT Rules for Medical Deputising Services

• From 1 May 2027, the UK will amend Group 7 of Schedule 9 to the VAT Act 1994 to change the VAT treatment of medical deputising services.
• The VAT exemption for supplying a deputy for a registered medical practitioner will be removed under Item 5.
• Deputising services will still qualify for the medical exemption where they are primarily providing medical care.
• The change is aimed at restoring the intended VAT treatment and is particularly relevant to healthcare staffing, temporary medical personnel, and related service providers.

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.

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