UK Tribunal Rules Locum Doctor Supplies via Agencies Are VAT Exempt for NHS Trusts

• The UK First Tier Tribunal ruled that supplies of locum doctors, even via agencies, are VAT exempt under the VAT Act 1994.
• This decision overturns HMRC’s previous stance that such supplies were standard rated as staff supply, not medical services.
• The Tribunal found that supplying registered medical practitioners as deputies qualifies for the VAT exemption.
• Historical legislative context supported that the exemption covers deputising services, not just direct employment.
• The exemption may apply to deputising services in various medical fields, not only for GPs.

Source: mha.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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