- HMRC has updated VAT Notice 701/57 – Health professionals and pharmaceutical products.
- Pharmacy technicians (only in England, Scotland and Wales) have been added to the meaning of a health professional list.
- Services directly supervised by a pharmacist have been removed: Services that are not exempt from VAT.
- Forensic physicians services are now clarified as exempt healthcare.
- Services supervised by pharmacists are now included when referring to a health professional: Exemption of care services performed by a person not enrolled on a statutory medical register.
- The exemptions in the health and welfare area are complex and slight differences in circumstances can change the VAT liability of a supply.
- There are further exemptions for charities and NFP bodies.
- Specialist advice is recommended when considering the VAT position of supplies in this area.
Source: marcusward.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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