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HMRC internal manual

VAT Health

Introduction: Scope of this guidance

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. It also covers the zero rates which are available for the supply of dispensed drugs under item 1 of Group 12 of Schedule 8.

Note - this guidance reflects changes to liability arising from the European Court of Justice (ECJ) decision in the case of Dr Peter d’Ambrumenil and Dispute Resolution Services, which came into effect on 1 May 2007. For supplies made by registered health professionals before this date, please refer to the table at paragraph VATHLT2130 of this guidance.