Supply by hospital

In C & E Commrs v Wellington Private Hospital Ltd [1997] BVC 251, the Court of Appeal had held that the supply of drugs to in-patients and prostheses to handicapped in‐patients was separate from the supply of medical care services and could be zero-rated. It also found that the supply of installing the prostheses as well as the supporting services necessary for that installation by either the hospital or a doctor could be zero-rated.

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