Doctors: Table 2 Overview of input tax attributed to exempt and taxable supplies
(referred to in paragraph VATHLT2040)
We have outlined below a list of the most common costs incurred by a doctor and whether they are attributable to exempt or standard rated supplies or non-attributable. You should go to the sections highlighted for more information on each area.
|VAT incurred on||Attributable to||Comments||Reference|
|Medical equipment||Exempt medical services||This is unlikely to be related to ZR dispensing. A pharmacist would require very little - if any - of this equipment in his supplies of dispensing|
|Drugs and medicines||Standard-rated private dispensing, zero-rated NHS dispensing or exempt personal administration||The GP must be able to distinguish in his records between these supplies and his method of apportionment must reflect the value of the drugs supplied for each purpose||Paragraph VATHLT2140 and VATHLT6050|