½Û×ÓÊÓƵ

Liability of supplies by health professionals

Generally, supplies made by registered health professionals consisting of medical care or health supplies are exempt from VAT. The scope of the exemption covers:

1. •

   the provision of medical care by a registered health professional

2. •

   the provision of medical care or the supply of dental prostheses by a registered dentist

3. •

   the provision of medical care by a pharmacist

4. •

   the provision of care or medical or surgical treatment (and connected goods) in any hospital or state regulated institution (see the Liability ― hospitals and health institutions guidance note)

5. •

   the