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HMRC internal manual

VAT Health

Doctors: Table 1 Overview of income received by Doctors

(referred to in paragraph VATHLT2040)

The following table gives a brief summary of each of the payments received by GPs in the UK indicating their liability to VAT. You should refer to the particular sections dealing with each area for more in-depth information.

Payments from NHS for general medical services Exempt Paragraph VATHLT2150   
Payments for NHS dispensing Zero-rated Paragraphs VATHLT2140, and VATHLT6180  Only made to GPs who are authorised or required to provide NHS pharmacy services
Payments for personally administered drugs Exempt (part of the GP’s medical services) Paragraphs VATHLT2140, VATHLT6065 and VATHLT6180   
Fees in relation to private treatment of patients Exempt Table 3 at VATHLT2130   
Fees for private dispensing Standard-rated Paragraph VATHLT6050