Medical care is exempt if it is provided by someone who is registered or enrolled in any of the registers listed in Item 1 of Group 7 to Schedule 9 of VATA, listed below.

Medical care may also be exempt if it is delivered/supplied by someone not enrolled on a statutory register but who is working under the supervision of a registered professional (Note 2, to Group 7 of Schedule 9). Thus, services delivered by e.g. a limited company or a person who is not registered because they are still training or working as an assistant may also be covered by the exemption. See ¶28-465 for discussion of supervision requirements.

The registers listed in Item 1 are as follows:

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