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


This notice cancels and replaces Notice 701/57 (November 2012).

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

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