As announced in Spring Budget 2023, the VAT exemption for healthcare will be extended to include medical services that are carried out by staff who are directly supervised by registered pharmacists. SI 2023/388 (The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023) with an accompanying tax information and impact note implements this announcement. The exemption will enter into force on 1 May 2023.
Source: taxscape.deloitte.com
