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Liability of supplies by hospitals and health institutions ― overview

Eligible NHS bodies will provide the majority of their healthcare services under statutory regulation and these activities are treated as non-business activities for VAT purposes.

VAT exemption can, in principle, apply to medical care provided by an NHS hospital but because in practice its care and treatment is typically not regarded as a business activity, the VAT exemption rarely needs to be considered.

However, many of the business activities carried out by private hospitals and certain other health institutions (such as state-regulated