Care and medical and surgical treatment

Exemption applies to the provision of care, or medical or surgical treatment and, in connection with it, the supply of any goods, in any hospital or ‘state-regulated’ institution (VATA 1994, Sch. 9, Grp. 7, item 4).

Qualifying institutions

Notice 701/31/2014, para. 2.1 explains the conditions which must be met in order for an institution to be qualifying.

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