Policy paper

VAT: removal of the exemption for a deputy for a medical practitioner

This tax information and impact note is about the removal of the VAT exemption for a deputy for a medical practitioner.

• From: HM Revenue & Customs
• Published: 28 October 2026

Documents

VAT treatment for supplies of a deputy for a medical practitioner — repeal of Item 5 of Group 7 of Schedule 9 of the VAT Act 1994

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Details

The VAT exemption for the supply of a deputy for a registered medical practitioner will end on 1 May 2027.

Medical care, including deputising services, provided by registered medical practitioners will remain exempt from VAT.

The measure restores the previously intended position, so that medical care, but not staff, continues to be VAT-exempt.