- From 1 May 2023, medical services carried out by non-registered staff directly supervised by pharmacists will be exempt from VAT.
- This is a change from previous legislation which only exempted services provided by registered health professionals, including pharmacists.
- The new exemption brings the VAT treatment of pharmacists in line with other registered health professionals providing medical services to the public.
- The announcement was made at Spring Budget 2023.
Source KPMG
Latest Posts in "United Kingdom"
- ICS2 Required for Goods Moved from Great Britain to Northern Ireland or EU from 2026
- HMRC Updates VAT Group Registration Rules: New Criteria for Revenue Protection Powers
- HMRC Updates VAT Rules for Temporary Medical Staff and Locum Doctors – Refund Guidance Included
- HMRC Guidance: Refunds of UK VAT for non-UK businesses (VAT Notice 723A)
- New VAT Relief Announced for Business Donations of Surplus Goods to Charities from April 2026
