Medical services provided by such health care professionals, within the profession in which they are registered to practice, will normally qualify for VAT exemption. Certain services supplied by persons designated under the Health and Social Care Professionals Act 2005 also qualify for exemption (See Appendix A).
How do I know if I am VAT exempt?
Products that should not be taxed are considered to be exempt from VAT. Businesses, charities, and other types of organisations can also be considered to be exempt from VAT. A business is VAT-exempt if they only sell VAT-exempt products, or if they are not involved with taxable ‘business activities’.
What businesses are VAT exempt?
There are some goods and services on which VAT is not charged, including:
- insurance, finance and credit.
- education and training.
- fundraising events by charities.
- subscriptions to membership organisations.
- selling, leasing and letting of commercial land and buildings – this exemption can be waived.
Do you qualify for VAT if you have a registered medical condition?
You do not qualify if you’re elderly but able-bodied, or if you’re temporarily disabled. So, unfortunately if you are elderly but without a registered medical condition, you are not eligible for VAT relief.
What is VAT exemption and which conditions qualify?
Most of the products we sell are eligible for VAT exemption. VAT relief is applied to any product that is designed to assist people with a chronic illness or disability, as well as people over the age of 60 that have reduced mobility and strength.
What is the VAT liability of health professionals?
Overview 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
What makes a person eligible for VAT relief?
You qualify for VAT relief if you have a disability or a long-term illness (but please note the definition of this below) and you’re buying the product for your own personal or domestic use. You don’t have to buy the goods yourself.
