HMRC has published Revenue & Customs Brief 17/2020 which clarifies HMRC’s policy in relation to the VAT treatment of ultrasound scanning services for pregnant women following the First-tier Tribunal (FTT) decision in Window to the Womb (Franchise) Ltd and others [2020] UKFTT 201 (TC). The case concerned the VAT treatment of various packages of ultrasound scans for pregnant women. For such supplies to be exempt the services must be:
provided by an appropriately qualified health professional;
medical care which means that they must meet the primary purpose test.
HMRC has accepted the FTT’s decision in the case, which was based on the correct tests being applied to the facts found. Other providers supplying services can similarly exempt their supplies where the facts demonstrate that the two conditions are met. In other words, the persons carrying out the scans must also be suitably qualified and registered.
HMRC has published Revenue & Customs Brief 17/2020 which clarifies HMRC’s policy in relation to the VAT treatment of ultrasound scanning services for pregnant women following the First-tier Tribunal (FTT) decision in Window to the Womb (Franchise) Ltd and others [2020] UKFTT 201 (TC). The case concerned the VAT treatment of various packages of ultrasound scans for pregnant women. For such supplies to be exempt the services must be:
provided by an appropriately qualified health professional;
medical care which means that they must meet the primary purpose test.
HMRC has accepted the FTT’s decision in the case, which was based on the correct tests being applied to the facts found. Other providers supplying services can similarly exempt their supplies where the facts demonstrate that the two conditions are met. In other words, the persons carrying out the scans must also be suitably qualified and registered.
