Liability ― health professionals

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note examines liability of supplies by health professionals.

For an overview of the concept of VAT liability generally, see the Liability ― overview guidance note.

For a more in-depth look at specific occupations, see the Liability ― health professionals ― specific occupations guidance note which should be read in conjunction with this guidance note.

For in-depth commentary on the legislation and case law on supplies by health professionals, see De Voil Indirect Tax Service V4.146–V4.150.

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:

•
the provision of medical care by a registered health professional
•
the provision of medical care or the supply of dental prostheses by a registered dentist
•
the provision of medical care by a pharmacist

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