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HMRC internal manual

VAT Health

Doctors: Services which qualify for exemption

The basic principles set out in paragraph VATHLT2010 apply to supplies by doctors in the same way as they do to supplies by any other member of the medical or paramedical professions. In view of the wide range of activities undertaken by doctors, we have listed at paragraph VATHLT2110, VATHLT2120, VATHLT2130, VATHLT2140 and VATHLT2150 the services most commonly supplied and our interpretation of their liability. If you are considering a service which does not feature in that section, the test to apply is whether the service fits the criteria in the opening two bullet points of paragraph VATHLT2010. If the answer is yes, you should allow exemption