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HMRC internal manual

VAT Health

• From: HM Revenue & Customs
• Published: 20 May 2016
• Updated: 6 August 2018, see all updates

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1. Contents

This guidance covers all the VAT exemptions which are available for supplies of healthcare by health professionals and health institutions under Group 7, Schedule 9 to the VAT Act 1994

1. VATHLT1000

   Introduction
2. VATHLT2000

   The services of the medical and paramedical professions
3. VATHLT3000

   Care and treatment in institutions
4. VATHLT4000

   Blood and associated products
5. VATHLT5000

   Transport of the sick and injured
6. VATHLT6000

   The zero-rate for dispensed drugs

Updates

1. VATHLTUPDATE001

   update index

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