- HMRC has updated guidance on exemption for healthcare supplies
- New guidance in internal manual VATHLT2035
- Covers services of medical and paramedical professions
- Regulation for Anaesthesia Associates and Physician Associates effective from 13 December 2024
- Full registration required by December 2026
- Exemption applies only to AAs and PAs who joined after registration
- AAs are specialised practitioners assisting in anaesthesia procedures
- AAs regulated by General Medical Council
- PAs support doctors in diagnosing and managing patients
- PAs are essential members of healthcare team
- Exemption under The VAT Act 1994, Schedule 9, Group 7
Source: deeksvat.co.uk
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.
