Medical services supervised by pharmacists now VAT exempt

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, see our earlier blog article.

Background

Under current VAT legislation, supplies of medical services made by certain registered health professionals are exempt from VAT. The exemption extends to non-registered staff providing medical services directly supervised by registered health professionals.

Services provided by pharmacists are also exempt. However, the exemption did not previously include services carried out by non-registered staff directly supervised by pharmacists.

Extending the VAT exemption to include services carried out by non-registered staff directly supervised by pharmacists brings the VAT treatment of pharmacists in line with other registered health professionals providing medical services to the public.

This change comes into effect on 1 May 2023.

See HMRC Revenue and Customs Brief 5 (2023) for further information.