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HMRC internal manual

VAT Health

Doctors: Introduction

As with all other medical or paramedical professionals who feature on the statutory registers, the principal VAT issue surrounding doctors is how to determine whether their services qualify for VAT exemption. There are also specific legal provisions relating to doctors, allowing exemption for the provision of a deputy doctor and for services provided by visiting doctors from other member states; these are also dealt with in this subsection, thus providing an overview of the principal VAT issues. However, you should also see section VATHLT6080 which deals with dispensing of drugs by doctors.

You may also find it helpful to consult paragraphs VATHLT2110, VATHLT2120, VATHLT2130, VATHLT2140 and VATHLT2150 as these comprise a number of tables which contain further information on the main VAT issues affecting GPs.