The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order, SI 2023/388, extends the VAT exemption for healthcare to include medical services carried out by staff directly supervised by registered pharmacists in the UK.
This removes an anomaly in the legislation. Supplies of medical services by non-registered individuals under the direct supervision of registered health professionals are already exempt from VAT. Services by non-registered individuals under the supervision of registered pharmacists were, however, not exempt. This will be corrected with effect from 1 May 2023.
The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order, SI 2023/388, extends the VAT exemption for healthcare to include medical services carried out by staff directly supervised by registered pharmacists in the UK.
This removes an anomaly in the legislation. Supplies of medical services by non-registered individuals under the direct supervision of registered health professionals are already exempt from VAT. Services by non-registered individuals under the supervision of registered pharmacists were, however, not exempt. This will be corrected with effect from 1 May 2023.
