Exemption for health services

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).

In summary the VAT exemption contained in Group 7 to Schedule 9 applies to the following activities, (see related commentary for details on the scope of the exemption and the conditions which apply):

1Medical care provided by registered healthcare professionals, i.e. doctors, nurses, physiotherapists, opticians etc. etc. (item 1), see ¶28-455 et seq;

2Dental care and dental prostheses (item 2 and 2A), see ¶28-550 et seq;

3Medical care provided by pharmacists (item 3), see ¶28-600;

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