VAT Exemption for Locum Medical Practitioners: Clarity from Isle of Wight NHS Trust Case

• The FTT ruled that VAT exemption applies to supplies of locum medical practitioners, not just direct medical care.
• The exemption covers locum doctors provided by employment businesses and is not limited to specific roles.
• HMRC has not appealed the decision but is reviewing its policy and will update its guidance.
• Taxpayers should keep thorough records and review whether they have incorrectly charged VAT on locum doctor supplies in the past four years.
• Taxpayers should also assess the impact on their input tax and partial exemption procedures.

Source: addleshawgoddard.com

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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