23 September 2026| CATEGORIES: Education, HMRC policy, VAT exemption, VAT refunds| TAGS: alternative providers, fiscal neutrality, further education, higher education, VAT refunds
Alternative providers of higher and further education may now be able to reclaim VAT on supplies previously treated as standard-rated, following a significant Court of Appeal ruling. HMRC has confirmed that businesses in the same position as the taxpayers in St Patrick’s International College can submit claims for a refund while HMRC’s appeal to the Supreme Court is pending, although HMRC continues to maintain that such supplies are standard rated.
14 January 2026| CATEGORIES: New VAT guidance, VAT exemption| TAGS: locums, New HMRC policy, vat exemption, VAT refund
HMRC has issued Revenue & Customs Brief 9 (2025) (RCB9) following its loss in a First-tier Tribunal case concerning the VAT treatment of supplies of locum medical practitioners. RCB9 sets out the circumstances in which businesses may be entitled to reclaim overdeclared output VAT on supplies of locum doctors.
8 January 2025| CATEGORIES: Anaesthesia Associates, Medical care, New VAT guidance, Physician Associates, VAT exemption| TAGS: Healthcare exemption, New HMRC rules
HMRC has published new guidance on the VAT treatment of services provided by Anaesthesia Associates (AAs) and Physician Associates (PAs). Regulation for AAs and PAs by the General Medical Council (GMC) came into effect on 13 December 2024. There is a 2 year transition period. VAT exemption will only apply to the AAs and PAs that have joined the register from the date of registration.
3 May 2023| CATEGORIES: Budget, VAT exemption| TAGS: Exemption, Spring Budget 2023, VAT change
A change in the VAT treatment of medical services carried out by non-registered staff who are directly supervised by pharmacists was announced in the Spring Budget 2023. From 1 May 2023 these services will be VAT exempt in line with other registered health professionals providing medical services to the public.
