Tribunal Rules on VAT Exemption for Locum Medical Practitioners Supplied by Agencies

• The FTT ruled on whether locum medical practitioners supplied through agencies qualify for VAT exemption under Item 5.
• The Appellant argued that locums act as deputies for registered medical practitioners, thus qualifying for exemption.
• HMRC disagreed, stating the supply is of staff, not medical care, and Item 5 only exempts GP deputising services.
• The FTT determined that Item 5 exempts the provision of a deputy, not the services performed by the deputy.
• The case involves multiple NHS Trusts appealing the decision, with some appeals stayed.

Source: caselaw.nationalarchives.gov.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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