Updates: VAT Health
2026
Adding guidance for the zero rate on free-of-charge medicines.
The zero rate for free-of-charge medicines: contents
Change to internal
Archived page as internal footer link added and content available on other GOV.UK pages.
Doctors: Caselaw Relating to the Liability of Locums
Updated to reflect the FTT decision in Isle of Wight NHS Foundation Trust v HMRC [2025] UKFTT 1114 (TC).
Doctors: Liability to VAT of out-of-hours cover
Updated to reflect HMRC's position following the First-tier Tribunal decision in Isle of Wight NHS Foundation Trust v HMRC [2025] UKFTT 1114 (TC)
2025
Flowchart removed and content placed into manual page.
2024
The zero-rate for dispensed drugs: Contents
new page added to contents page
check
Orthodontist appliances removed from the table
2023
2022
Nurses, midwives and health visitors: supplies of staff
Guidance for Dental nurses ad Operating Department Practitioners (ODP) added
Page archived
Recent changes to this guidance
Page archived
Recent changes to this guidance
Page archived
Page archived
2021
Dentists: Supplies between dentists
Updater on associate dentists
Dentists: Model British Dental Agreements
Update on Associates
Introduction: The Purpose Test
EU Exit changes
The services of the medical and paramedical professions: Services which qualify for exemption
EU Exit changes
EU Exit changes
Doctors: Medical Practitioners with limited registration
EU Exit changes
EU Exit changes
Dentists: Supplies between dentists
EU Exit changes
Wholly performed or directly supervised: Legal background
EU Exit changes
Care and treatment in institutions: Introduction
EU Exit changes
Tensions between UK and EU law: “In” versus “by”
EU Exit changes
2020
Caselaw update
Doctors: Liability to VAT of out-of-hours cover
Addition of a new paragraph on locums
Personal Protective Equipment (PPE)
CN8 code table added
Personal Protective Equipment (PPE)
importation update
Personal Protective Equipment (PPE)
PPE COVID-19 update
The zero-rate for dispensed drugs: background: contents
Addition of EEA health professional from 1 April 2020 to the zero rate for dispensed drugs
The zero rate for dispensed drugs: background: scope and coverage
Addition of EEA health professional from 1 April 2020 to the zero rate for dispensed drugs