Anaesthesia Associates

Healthcare VAT exemption extended to Anaesthesia Associates and Physician Associates

8 January 2025| CATEGORIES: Anaesthesia Associates, Medical care, New VAT guidance, Physician Associates, VAT exemption| TAGS: ,

Regulation for Anaesthesia Associates (AAs) and Physician Associates (PAs) by the General Medical Council (GMC) came into effect on 13 December 2024. There is a 2-year transition period during which those who are already working as AAs and PAs can register with the GMC. After this transition period, it will be an offence for anyone to use the title ‘anaesthesia associate’ or ‘physician associate’ unless they are registered with the GMC.

HMRC has published new guidance on the VAT treatment of services provided by AAs and PAs. VAT exemption will only apply to the AAs and PAs that have joined the register from the date of registration. Only services that qualify as medical care can be treated as exempt.

Anaesthesia Associates
AAs are specialised practitioners trained to perform certain medical procedures related to anaesthesia under the supervision of qualified medical personnel. They are not doctors but play a crucial role in the healthcare system by assisting in the administration of anaesthesia and monitoring patients during surgical procedures. AAs are authorised to perform specific procedures they are trained and approved for. They will be regulated by the General Medical Council (GMC). Their services will be exempt from VAT, provided they are carried out for the purpose of medical care.

Physician Associates
PAs are healthcare professionals who support doctors in diagnosing and managing patients. They are trained to perform various medical procedures and provide care under the supervision of doctors. PAs are not doctors but are essential members of the multidisciplinary healthcare team, enhancing the capacity of healthcare services. They are meant to supplement, not replace, the role of doctors. Their services will be exempt from VAT, provided they are carried out for the purpose of medical care.

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