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HMRC internal manual

VAT Health

From
HM Revenue & Customs
Updated
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The services of the medical and paramedical professions: Goods supplied in connection with services supplied by these professions

With the exception of dental prostheses, which are specifically exempted under Item 2 of Group 7 to Schedule 9, goods can only form a part of the exempt supply when they are indissociable from the supply of medical care provided by a person on one of the statutory registers. Examples include drugs and appliances administered by a doctor in the course of treatment and drugs administered by a dentist during the course of dental treatment. Zero-rating of ‘qualifying goods’ under Group 12 to Schedule 8 is covered at Section 6.