– see also Health and welfare

Care and medical and surgical treatment

Care for profit, state regulated private welfare institution

Generally

Goods connected with such services

Services connected with such services

Care or medical/surgical treatment

Exemption

Supply of aids to handicapped persons

Supply of goods

Supply of medical and surgical appliances to handicapped persons

Supply of qualifying goods dispensed to individual for personal use

Case on employment agencies

Definition

Generally

Hospitals, prisons or similar institutions

Public bodies, legal status of supplier

Relevant institution, meaning

State-regulated, meaning

Supplies by, compound or multiple supply