Hair transplant services did not qualify for VAT exemption
In Advanced Hair Technology Ltd v HMRC [2025] UKFTT 241 (TC) (20 February) the FTT found that for the sample cases reviewed hair transplant services did not qualify for the VAT exemption covering medical care.
The appellant Advanced Hair Technology (AHT) supplied hair transplant services for the treatment of male pattern baldness (medically known as androgenetic alopecia ‘AGA’). It was of the view that these services constituted medical care and should be exempt from VAT as the purpose was to restore the health of the patient. HMRC on the other hand contended that the principal purpose of the services was cosmetic rather than treating a disease.
Under VAT Act 1994 Sch 9 Group 7 items 1 and 4 the supply of services consisting in the provision of medical care can be exempt from VAT ...
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Hair transplant services did not qualify for VAT exemption
In Advanced Hair Technology Ltd v HMRC [2025] UKFTT 241 (TC) (20 February) the FTT found that for the sample cases reviewed hair transplant services did not qualify for the VAT exemption covering medical care.
The appellant Advanced Hair Technology (AHT) supplied hair transplant services for the treatment of male pattern baldness (medically known as androgenetic alopecia ‘AGA’). It was of the view that these services constituted medical care and should be exempt from VAT as the purpose was to restore the health of the patient. HMRC on the other hand contended that the principal purpose of the services was cosmetic rather than treating a disease.
Under VAT Act 1994 Sch 9 Group 7 items 1 and 4 the supply of services consisting in the provision of medical care can be exempt from VAT ...
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