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The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023

At the Spring Budget (OOTLAR 2.32 ‘Services directly supervised by pharmacists’) it was announced that the government would legislate to extend the VAT exemption for healthcare to include services carried out by staff directly supervised by registered pharmacists in the UK with effect from 1 May 2023.

Source KPMG

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