The provision of a deputising service for doctors is exempt (VATA 1994, Sch. 9, Grp. 7, item 5).

Because exemption applies to the organisation of providing a deputy, it can apply to accompanying administrative and support services, including:

(1)administration of the scheme, e.g. organising the rota, payment of bills, etc.;

(2)running costs, e.g. telephone and stationery costs;

(3)monitoring telephone calls/telephone answering service; and

(4)arranging transport

(HMRC ‘VAT – HealthManual, VATHLT 2070 (www.gov.uk/hmrc-internal-manuals/vat-health)).

However, such back-up services are only exempt if the following conditions are met.

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