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


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


Direct effect of EU law: taxpayer can invoke


Deputising services


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


Ambulance services



Dental technicians


Deputising services for doctors


Health visitors

Hospital care

Human blood

Human milk

Human organs

Medical care





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



Supply connected with care or treatment

UK's obligations

Health professionals

Employment business supplying

Exempt supplies



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'


– 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


Supplies by qualified and registered persons

Medical care

Administration of drugs to patients in own home by nurses

Beds and meals to persons accompanying in-patients

Collecting and testing stem cells


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)

Physiotherapist and psychotherapist

Plastic surgery and cosmetic treatments

Plastic surgery and cosmetic treatments, case

Smoking cessation

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


Mobile scanner supplied with radiographer

National Health Service supplies: payments received for non-supplies


Acupuncturist, performance capacity

Agencies providing, exemption


Nursing services


Opticians, 'direct supervision'


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


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