Exempt supplies of medical care

Exemption applies to a supply of services (not goods) consisting in the provision of medical care by the following:

(1)registered medical practitioners, including those on the register of medical practitioners with limited registration (VATA 1994, Sch. 9, Grp. 7, item 1(a); Notice 701/57/2014, para. 2.1);

(2)registered ophthalmic and dispensing opticians (item 1(b));

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