Exemption for health services

Exemption from VAT applies generally to health services supplied by registered health professionals which aims principally to protect, maintain and restore the health of an individual.

Services supplied in connection with most health care are VAT exempt under VATA 1994, Sch. 9, Grp. 7; Directive 2006/112, art. 132(1)(b)–(e), (g) and (h).

Zero-rating for related supplies

Some related supplies of goods and services are zero-rated (¶23-075ff.), but most services supplied by doctors, dentists, pharmacists, nurses and hospitals are exempt.

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