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.