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Liability ― health professionals ― specific occupations

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Liability ― health professionals ― specific occupations

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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Supplies made by health professionals

This guidance note examines liability of supplies by doctors, dentists, pharmacists and opticians.

For an overview of the general liability of supplies made by health professionals, see the Liability ― health professionals guidance note.

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

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.

Doctors

GP practices will receive other NHS income and the practice will receive a monthly Statement of Fees of NHS payments due. All of the payments received from the NHS will be consideration for the provision of medical services by the practice.

The practice will need to determine whether the payments received are consideration for taxable or exempt supplies made by the practice. If the payment relates to activities where the main purpose is to protect, maintain or restore health of the patient, the payment will relate to exempt supplies.

Payments that relate to services

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  • 08 Jul 2025 09:10

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