HMRC Policy Paper: Change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists

Purpose of this brief

The government announced at Spring Budget 2023 that the VAT treatment of medical services carried out by staff directly supervised by pharmacists will be exempt from VAT from 1 May 2023.

This brief explains:

• the change to the VAT treatment of services directly supervised by pharmacists
• where businesses can find more information

The change has no impact on medical services that already qualify for VAT exemption.

Source gov.uk

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