AHT Medical Services: VAT Exemption and “Medical Care”

• AHT, a medical services company, sought to determine if its supplies were exempt from VAT.
• AHT argued its supplies were exempt under the “medical exemption” in the PVD and VAT Act.
• The judgment analyzed the meaning of “medical care” in the PVD and VAT Act.
• The judgment concluded that AHT’s supplies were exempt from VAT.
• The judgment cited CJEU jurisprudence on “medical care” in the Sixth Directive.
• The judgment provides guidance on the interpretation of the medical exemption from VAT in the UK.

Source: bailii.org

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.