VAT Notice 701/31: health institutions

This notice explains the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.



This notice cancels and replaces Notice 701/31 (November 2011). Details of changes to the previous version can be found in paragraph 1.2.

Published 22 August 2014
Last updated 22 August 2014 + show all updates
  1. This revised notice replaces the November 2011 edition of Notice 701/31 and provides guidance on state-regulated institutions providing health care which qualify for VAT exemption.
  2. First published.