How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.

1. Overview

1.1 This notice

This notice explains:

the VAT liability of goods and services provided by registered health, medical and paramedical professionals, including the VAT liability of drugs, medicines and other goods available on prescription, as well as contraceptives and smoking cessation products

the circumstances in which VAT-registered health professionals may recover the VAT they have incurred on purchases and overheads

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.