Duty
As expected, the major tangible Indirect Tax announcements related to Duties, with VAT developments confined to either small legislative tweaks or commitments to revisit certain areas of contention in the future.
VAT
From a VAT perspective, developments were minimal and related mainly to the healthcare sector, but it was confirmed that:
- From 1 May 2023 the VAT exemption relating to the provision of healthcare services will be extended to include medical services carried out by staff directly supervised by registered pharmacists, going some way to address a seemingly arbitrary difference in the VAT liability of supplies overseen by different healthcare professionals; and
Future commitments
Beyond this, further Indirect Tax developments were confined to commitments to future change and consultation.
Source: johnstoncarmichael.com
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