Health and welfare | Croner-i Tax and Accounting

Accommodation

Commentary – Indirect Tax Reporter ¶50-290

Acupuncturist and registered nurse

Case Law – (1976) 1 BVC 1,050

Advice or information

– see Welfare advice or information

Ambulance services

Commentary – Indirect Tax Reporter ¶28-850

Beauty procedures

Commentary – Indirect Tax Reporter ¶28-490

Blood-related products for therapeutic purposes

Case Law – Baxter Healthcare Ltd. [1997] BVC 2,203

Care in the community

– see Care in the community

Care supplied to elderly disabled persons

Case Law – Watford and District Old People's Housing Association Ltd t/a Watford Help in the Home Service. [1998] BVC 2,351

Chemists, supplies by

Generally

Commentary – Indirect Tax Reporter ¶28-600

Letting on hire of goods

Commentary – Indirect Tax Reporter ¶28-600

Supplies through partnerships or companies

Commentary – Indirect Tax Reporter ¶28-600

Chiropractor's services

Case Law – Carragh Pittam. [1996] BVC 2,285

Closely related to welfare

Commentary – Indirect Tax Reporter ¶28-450

Commercial children's fostering organisation

Case Law – Families for Children. [2005] BVC 2,357

Cosmetic services

Commentary – Indirect Tax Reporter ¶28-450

Dental technicians

Commentary – Indirect Tax Reporter ¶28-550

Case Law – (1979) 1 BVC 1,124

Dentists

Commentary – Indirect Tax Reporter ¶28-550

Direct effect of EU law: taxpayer can invoke

Commentary – Indirect Tax Reporter ¶28-450

Doctors

Deputising services

Commentary – Indirect Tax Reporter ¶28-700

Generally

Commentary – Indirect Tax Reporter ¶28-500

Pharmaceutical services, single supply

Commentary – Indirect Tax Reporter ¶28-500

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

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

Case Law – Beynon & Partners v Customs and Excise Commissioners. [2005] BVC 3 ; Doctor Benyon & Ors. [2001] BVC 2,331 ; Doctor Beynon and Partners v Customs and Excise Commissioners. [2002] BVC 494 ; Dr Beynon and Partners v Customs and Excise Commissioners [2003] BVC 127 ; Woodings & Ors. [2000] BVC 2,032

Education: lectures and presentations

Commentary – Indirect Tax Reporter ¶28-450

Exemption

Ambulance services

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(p) ; VATA94 Sch. 9, Grp. 7, item 11

Chemists

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, item 3, Note (2A)

Chiropractors

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, item 1(cb)

Dental technicians

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(e) ; VATA94 Sch. 9, Grp. 7, item 2A

Dentists

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(e) ; VATA94 Sch. 9, Grp. 7, item 2

Deputising services for doctors

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, item 5

Doctors

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, item 1(a)

Health visitors

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, item 1(d)

Hospital care

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(b), 133, 134 ; VATA94 Sch. 9, Grp. 7, item 4

Human blood

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(d) ; VATA94 Sch. 9, Grp. 7, item 6, 7

Human milk

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(d)

Human organs

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(d) ; VATA94 Sch. 9, Grp. 7, item 8

Medical care

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(b), (c), 133, 134 ; VATA94 Sch. 9, Grp. 7, item 4

Midwives

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, item 1(d)

Nurses

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, item 1(d)

Opticians

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, item 1(b)

Osteopaths

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, item 1(ca)

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

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, item 10

Welfare services

– see Welfare services

Exemption for health services

Commentary – Indirect Tax Reporter ¶28-450

Family planning

Commentary – Indirect Tax Reporter ¶28-450

Fitting prostheses with medical care

Case Law – General Healthcare Group Ltd v Revenue and Customs Commissioners [2016] BVC 528

Food-sensitivity testing

Commentary – Indirect Tax Reporter ¶28-500

Case Law – Allergycare (Testing) Ltd. [2003] BVC 2,409

Forensic physicians

Commentary – Indirect Tax Reporter ¶28-450

Generally

Commentary – Indirect Tax Reporter ¶28-450

Goods

Supply connected with care or treatment

Commentary – Indirect Tax Reporter ¶28-540

UK's obligations

Commentary – Indirect Tax Reporter ¶28-450

Health professionals

Employment business supplying

Commentary – Indirect Tax Reporter ¶28-525

Exempt supplies

Commentary – Indirect Tax Reporter ¶28-500

Includes

Commentary – Indirect Tax Reporter ¶28-450

Registration

Commentary – Indirect Tax Reporter ¶43-866

Standard-rated services

Commentary – Indirect Tax Reporter ¶28-500

Standard-rating for fringe practitioners

Commentary – Indirect Tax Reporter ¶28-450

Health visitors

Commentary – Indirect Tax Reporter ¶28-500

Hearing aid dispensers

Commentary – Indirect Tax Reporter ¶28-500

Hearing aids, supply made from hospital premises

Case Law – Coleman. [1993] BVC 1,020

Hospital cleaning and housekeeping services, 'provision of care'

Case Law – (1973) 1 BVC 1,002

Hospitals

– see Hospitals

Human blood and products derived from

Commentary – Indirect Tax Reporter ¶28-750

Human organs or tissues

Commentary – Indirect Tax Reporter ¶28-750

Imported goods

Legislation/Regulatory – SI 1984/746 art. 5, 6, Sch. 2, Grp. 5

Imports, absolute exemption

Commentary – Indirect Tax Reporter ¶63-810(3)

In-service health screening

Commentary – Indirect Tax Reporter ¶28-450

Insurance services

Commentary – Indirect Tax Reporter ¶28-450

Inter-country adoption services

Case Law – Parents and Children Together. [2001] BVC 2,350

Legal form of provider

Case Law – Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin (Case C-141/00). [2004] BVC 749

Letting goods on hire

Commentary – Indirect Tax Reporter ¶28-500

Main purpose of service

Generally

Commentary – Indirect Tax Reporter ¶28-450

Supplies by qualified and registered persons

Commentary – Indirect Tax Reporter ¶28-450

Medical care

Administration of drugs to patients in own home by nurses

Case Law – Healthcare at Home Ltd [2008] BVC 2,066

Assisting people to stop smoking

Commentary – Indirect Tax Reporter ¶28-510

HMRC Guidance – Notice 701/57

Beds and meals to persons accompanying in-patients

Case Law – Diagnostiko & Therapeftiko Kentro Athinon-Ygeia AE v Ipourgos Ikonomikon (Joined Cases C-394/04 and C-395/04). [2009] BVC 843

Collecting and testing stem cells

Case Law – CopyGene A/S v Skatteministeriet (Case C-262/08). [2010] BVC 974 ; Future Health Technologies Ltd [2009] BVC 2,311 ; Future Health Technologies Ltd v Revenue and Customs Commissioners (Case C-86/09). [2010] BVC 1,007

Examination of patient to stop disease

Commentary – Indirect Tax Reporter ¶28-510

Exempt if indissociable from principal supply

Commentary – Indirect Tax Reporter ¶28-510

Exemption

Commentary – Indirect Tax Reporter ¶28-500

Expert medical report

Case Law – Unterpertinger v Pensionsversicherungsanstalt der Arbeiter (Case C-212/01). [2005] BVC 716

Expert medical witness

Case Law – d'Ambrumenil and Dispute Resolution Services Ltd v Customs and Excise Commissioners (Case C-307/01). [2005] BVC 741

Food supplied to mothers of patients

Case Law – Nuffield Nursing Homes Trust. (1989) 4 BVC 548

Genetic investigation carried out by doctor in paternity dispute

Case Law – D v W (Österreichischer Bundesschatz, intervening) (Case C-384/98). [2002] BVC 541

Legal form of provider

Case Law – Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin (Case C-141/00). [2004] BVC 749

Medical professions, definition

Commentary – Indirect Tax Reporter ¶28-500

Medical tests provided by private laboratory

Case Law – LuP GmbH v Finanzamt Bochum-Mitte (Case C-106/05). [2010] BVC 471

Medicines and spectacles in connection with

Case Law – E.C. Commission v. United Kingdom (Case No. 353/85). (1988) 3 BVC 265

MRI data

Case Law – In Health Group SA. [2006] BVC 2,718

Nursing home

Case Law – Gregg & Anor v Customs and Excise Commissioners (Case C-216/97). [1999] BVC 395 ; Gregg & Anor. [1997] BVC 2,440

Outsourced (renal dialysis)

Case Law – Gambro Hospital Ltd. [2004] BVC 2,191

Pathology services: information or diagnostic services

Commentary – Indirect Tax Reporter ¶28-510

Physiotherapist and psychotherapist

Case Law – Solleveld v Staatssecretaris van Financiën; van den Hout-van Eijnsbergen v Staatssecretaris van Financiën (Joined Cases C-443/04 and C-444/04). [2010] BVC 87

Plastic surgery and cosmetic treatments

Case Law – Skatteverket v PFC Clinic AB (Case C-91/12). [2013] BVC 117

Plastic surgery and cosmetic treatments, case

Commentary – Indirect Tax Reporter ¶28-500

Smoking cessation

Case Law – Allen Carr's Easyway (International) Ltd. [2010] TC 00136 ; Easyway Productions Ltd. [1997] BVC 2,447

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

Commentary – Indirect Tax Reporter ¶28-510

Telephone services/hiring out televisions to in-patients

Case Law – Diagnostiko & Therapeftiko Kentro Athinon-Ygeia AE v Ipourgos Ikonomikon (Joined Cases C-394/04 and C-395/04). [2009] BVC 843

Medical legal work

Commentary – Indirect Tax Reporter ¶28-450

Medical services and drugs

Case Law – Kinnell t/a Berkshire Diet Clinic. [2003] BVC 2,488

Medical services not requiring care or treatment of patients

Case Law – d'Ambrumenil;Dispute Resolution Services Ltd. [1999] BVC 2,193

Mental health tribunals

Commentary – Indirect Tax Reporter ¶28-450

Midwives

Commentary – Indirect Tax Reporter ¶28-500

Mobile scanner supplied with radiographer

Case Law – Aslan Imaging Ltd. (1989) 4 BVC 526

National Health Service supplies: payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602

Nurses

Acupuncturist, performance capacity

Commentary – Indirect Tax Reporter ¶28-500

Agencies providing, exemption

Commentary – Indirect Tax Reporter ¶28-525

Generally

Commentary – Indirect Tax Reporter ¶28-500

Nursing services

Case Law – Allied Medicare Nursing Services Ltd. (1990) 5 BVC 948 ; Customs and Excise Commissioners v Reed Personnel Services Ltd. [1995] BVC 222 ; Parkinson. [1991] BVC 706

Opticians

Commentary – Indirect Tax Reporter ¶28-500

Opticians, 'direct supervision'

Case Law – Land t/a Crown Optical Centre. [1998] BVC 2,277

Osteopath

Case Law – Barkworth v. Customs and Excise Commissioners. (1988) 3 BVC 391 ; Barkworth. (1987) 3 BVC 585

Out-patient care services, principle of fiscal neutrality

Case Law – Finanzamt Steglitz v Zimmermann (Case C-174/11). [2012] BVC 756

Parentage tests

Commentary – Indirect Tax Reporter ¶28-450

Pay phones in hospital for benefit of patients

Case Law – League of Friends – Poole General Hospital. [1993] BVC 990

Performance and direct supervision

Commentary – Indirect Tax Reporter ¶28-500

Persons registered under Order

Commentary – Indirect Tax Reporter ¶28-500

Planning if non-positive rated supplies made

Commentary – Indirect Tax Reporter ¶28-450

Post-employment medicals

Commentary – Indirect Tax Reporter ¶28-450

Practitioner psychologists

Commentary – Indirect Tax Reporter ¶28-500

Pre-employment medicals

Commentary – Indirect Tax Reporter ¶28-450

Private hospitals

– see Hospitals

Private welfare institution

Carer's services

Case Law – Revenue and Customs Commissioners v K & L Childcare Service Ltd. [2006] BVC 510 ; [2005] BVC 2,558

State regulated, care for profit

Case Law – Catholic Care Consortium Ltd. [2001] BVC 2,381 ; Customs and Excise Commissioners v Kingscrest Associates Ltd & Anor. [2002] BVC 439 ; Kingscrest Associates Ltd & Anor v Customs & Excise Commissioners (Case C-498/03). [2007] BVC 528 ; Kingscrest Associates Ltd & Montecello Ltd t/a Kingscrest Residential Care Homes. [2001] BVC 2,326 ; Kingscrest Associates Ltd; Montecello Ltd together t/a Kingscrest Residential Care Homes. [2003] BVC 2,592

Psychotherapeutic treatment

Commentary – Indirect Tax Reporter ¶28-500

Psychotherapeutic treatment provided by charitable establishment in out-patient facility

Case Law – Christoph-Dornier-Stiftung für Klinische Psychologie v Finanzamt Gießen (Case C-45/01). [2005] BVC 263

Public body, meaning

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, Note (5)

Rehabilitation services

Commentary – Indirect Tax Reporter ¶28-450

Residential accommodation for practice and study of yoga for health

Case Law – (1983) 1 BVC 1,212 ; (1984) 2 BVC 200,044

Sheltered accommodation with catering

Case Law – Viewpoint Housing Association Ltd. [1996] BVC 2,220

Single or multiple supply

Commentary – Indirect Tax Reporter ¶15-670

Case Law – Age Concern Leicestershire & Rutland [2009] BVC 2,109

Spiritual well-being

'closely linked to welfare and social security work'

Case Law – Central YMCA. [1995] BVC 1,112

Accommodation for homeless supplied by public body

Case Law – The Lord Mayor and Citizens of the City of Westminster. (1988) 3 BVC 847

Children's holiday camps

Case Law – The Evangelical Movement of Wales [2004] BVC 2,165

Generally

Commentary – Indirect Tax Reporter ¶28-450

Standard-rated services

Commentary – Indirect Tax Reporter ¶28-500

Statutory services

Commentary – Indirect Tax Reporter ¶28-450

Surgical belt

Case Law – Customs and Excise Commissioners v. Blackpool Pleasure Beach Company. (1974) 1 BVC 1,017

Testing by independent laboratories

Commentary – Indirect Tax Reporter ¶28-450

Transporting human organs and samples for hospitals and laboratories

Case Law – Belgium v De Fruytier (Case C-237/09). [2010] BVC 740

University staff made available to hospital trusts

Case Law – University Court of the University of Glasgow. [2005] BVC 2,583

Unqualified carers

Case Law – Elder Home Care Ltd. [1994] BVC 709

Unregistered chiropodists

Case Law – E Moss Ltd [2006] BVC 2,652

Value added tax exemption

Commentary – Quick Overview ¶68810

Visiting European practitioners

Commentary – Indirect Tax Reporter ¶28-500

Welfare services

– see Welfare services

Welfare services for benefit of elderly

Case Law – Age Concern Leicestershire & Rutland [2009] BVC 2,109

Witness testimony and allowances

Commentary – Indirect Tax Reporter ¶28-450

Zero-rating for related supplies

Commentary – Indirect Tax Reporter ¶28-450