As with all services supplied in the healthcare sector, occupational health services are exempt under item 1 of VATA, Sch 9, Grp 7 if they are provided by a registered health professional (¶28-460) and their primary aim is the protection, preservation or restoration of health (¶28-480).

HMRC’s guidance is contained in para. 4.11 of Notice 701/57.

Pre-employment medicals

Standard-rating applies to the following because they are not primarily concerned with the health of individual:

Pre-employment medicals (rarely undertaken due to equality legislation) undertaken to enable a prospective employer to decide recruitment;

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