The exemption contained in item 1 of Group 7 of Schedule 9 of VATA applies to ‘medical care’.

A service falls within the definition of ‘medical care’ if:

the primary purpose of the service is the protection, maintenance or restoration of the physical or mental health of the person concerned (see para. 2.3, Notice 701/57).

The definition has been derived from case law, primarily two ECJ cases, the d’Arbumenil and Unterpertinger cases, which are discussed below.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.