As discussed at ¶28-480, the definition of ‘medical care’ which is exempt under Item 1, of Group 7, Schedule 9, VATA is wide ranging as it includes any service where the primary purpose is to protect, maintain or restore and individual’s health.

If the primary purpose is not the protection, maintenance or restoration of health, the service is standard rated, e.g medical reports for the purposes of negligence litigation, paternity testing, lecturing etc.

Thus, as set out at para. 2.3 of Notice 701/57, it includes the following when undertaken by a registered health professional (¶28-460):

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