HMRC has updated its VAT notice on health professionals and pharmaceutical products. Substantive changes to the notice include:
addition of pharmacy technicians in Great Britain to the list of health professionals; and
removal of services directly supervised by a pharmacist from the list of services that are not exempt from VAT.
These revisions reflect changes to the legislation that took effect from 1 May 2023 bringing the VAT treatment of pharmacists in line with other registered health professionals providing medical services to the public.
HMRC has updated its VAT notice on health professionals and pharmaceutical products. Substantive changes to the notice include:
addition of pharmacy technicians in Great Britain to the list of health professionals; and
removal of services directly supervised by a pharmacist from the list of services that are not exempt from VAT.
These revisions reflect changes to the legislation that took effect from 1 May 2023 bringing the VAT treatment of pharmacists in line with other registered health professionals providing medical services to the public.
