LON (95/2613)

No. 14,938

Decision given 4 June 1997.

Exemption – Health and welfare – Supplies and services to individuals to assist them to stop smoking – Whether services were directly supervised by a registered medical practitioner – Whether the nature of the supply was that of medical care – Value Added Tax Act 1994, Sch. 9, Grp. 7, item 1(a) and Note (2); Directive 77/388, sixth VAT directive, art. 13(A)(1)(c).

  The issue was whether the services supplied by the appellant to help people stop smoking were standard-rated or exempt.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.