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Liability of supplies by health professionals

Generally, supplies made by registered health professionals consisting of medical care or health supplies are exempt from VAT. The scope of the exemption covers:

1. •

   the provision of medical care by a registered health professional

2. •

   the provision of medical care or the supply of dental prostheses by a registered dentist

3. •

   the provision of medical care by a pharmacist

4. •

   the provision of care or medical or surgical treatment (and connected goods) in any hospital or state regulated institution (see the Liability ― hospitals and health institutions guidance note)

5. •

   the