Accommodation

Acupuncturist and registered nurse

Advice or information

Ambulance services

Beauty procedures

Blood-related products for therapeutic purposes

Care in the community

Care supplied to elderly disabled persons

Chemists, supplies by

Generally

Letting on hire of goods

Supplies through partnerships or companies

Chiropractor's services

Closely related to welfare

Commercial children's fostering organisation

Cosmetic services

Dental technicians

Dentists

Direct effect of EU law: taxpayer can invoke

Doctors

Deputising services

Generally

Pharmaceutical services, single supply

Drugs for in-patients and prostheses fitted by surgical intervention, private hospitals

Drugs provided and personally administered by doctors to reg. 20 patients

Education: lectures and presentations

Exemption

Ambulance services

Chemists

Chiropractors

Dental technicians

Dentists

Deputising services for doctors

Doctors

Health visitors

Hospital care

Human blood

Human milk

Human organs

Medical care

Midwives

Nurses

Opticians

Osteopaths

Spiritual welfare provided by religious community, goods and services incidental to

Welfare services

Exemption for health services

Family planning

Fitting prostheses with medical care

Food-sensitivity testing

Forensic physicians

Generally

Goods

Supply connected with care or treatment

UK's obligations

Health professionals

Employment business supplying

Exempt supplies

Includes

Registration

Standard-rated services

Standard-rating for fringe practitioners

Health visitors

Hearing aid dispensers

Hearing aids, supply made from hospital premises

Hospital cleaning and housekeeping services, 'provision of care'

Hospitals

– see Hospitals

Human blood and products derived from

Human organs or tissues

Imported goods

Imports, absolute exemption

In-service health screening

Insurance services

Inter-country adoption services

Legal form of provider

Letting goods on hire

Main purpose of service

Generally

Supplies by qualified and registered persons

Medical care

Administration of drugs to patients in own home by nurses

Assisting people to stop smoking

Beds and meals to persons accompanying in-patients

Collecting and testing stem cells

Examination of patient to stop disease

Exempt if indissociable from principal supply

Exemption

Expert medical report

Expert medical witness

Food supplied to mothers of patients

Genetic investigation carried out by doctor in paternity dispute

Legal form of provider

Medical professions, definition

Medical tests provided by private laboratory

Medicines and spectacles in connection with

MRI data

Nursing home

Outsourced (renal dialysis)

Pathology services: information or diagnostic services

Physiotherapist and psychotherapist

Plastic surgery and cosmetic treatments

Plastic surgery and cosmetic treatments, case

Smoking cessation

Standard-rated MRI scan: supply of data with no therapeutic purpose

Telephone services/hiring out televisions to in-patients

Medical legal work

Medical services and drugs

Medical services not requiring care or treatment of patients

Mental health tribunals

Midwives

Mobile scanner supplied with radiographer

National Health Service supplies: payments received for non-supplies

Nurses

Acupuncturist, performance capacity

Agencies providing, exemption

Generally

Nursing services

Opticians

Opticians, 'direct supervision'

Osteopath

Out-patient care services, principle of fiscal neutrality

Parentage tests

Pay phones in hospital for benefit of patients

Performance and direct supervision

Persons registered under Order

Planning if non-positive rated supplies made

Post-employment medicals

Practitioner psychologists

Pre-employment medicals

Private hospitals

– see Hospitals

Private welfare institution

Carer's services

State regulated, care for profit

Psychotherapeutic treatment

Psychotherapeutic treatment provided by charitable establishment in out-patient facility

Public body, meaning

Rehabilitation services

Residential accommodation for practice and study of yoga for health

Sheltered accommodation with catering

Single or multiple supply

Spiritual well-being

'closely linked to welfare and social security work'

Accommodation for homeless supplied by public body

Children's holiday camps

Generally

Standard-rated services

Statutory services

Surgical belt

Testing by independent laboratories

Transporting human organs and samples for hospitals and laboratories

University staff made available to hospital trusts

Unqualified carers

Unregistered chiropodists

Value added tax exemption

Visiting European practitioners

Welfare services

Welfare services for benefit of elderly

Witness testimony and allowances

Zero-rating for related supplies