HMRC has recently announced that from 1st April 2020, services provided by certain healthcare professionals will be treated at zero rate for VAT. The list of “relevant practitioners” now includes qualified prescribers and practitioners.
The following services are taxable at the standard rate:
If you are a health professional registered on the appropriate statutory register, such as a medical practitioner, dentist, nurse, osteopath, dietitian, etc., and ALL of the services that you provide to your patients pass HMRC’s second test for medical services, you are exempt from registration for VAT.
If you are looking to know more about VAT exemptions, please feel free to Book a free consultation now.