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HMRC internal manual

VAT Health

From
HM Revenue & Customs
Updated
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Health Professions Order 2001: Services of registered health professionals

Professions which have registers kept under the Health Professions Order 2001 are listed in PN 701/57 Health Professionals and Pharmaceutical Products.

The services of registered health professionals are subject to the principal purpose test as for other health professionals. However, in general, services provided by health professionals listed under the Health Professions Order 2001 are considered to be principally for the purposes of protecting, maintaining or restoring the health of the individual concerned and therefore exempt and any drugs, appliances etc which are administered by them at the time of treatment are considered to be a minor and inseparable part of their professional service and will be covered by the exemption accordingly. Exceptions may arise particularly in the area of occupational health (see PN 701/57 Health Professionals and Pharmaceutical Products, and VATHLT2030 and VATHLT2310 of this guidance) and advice should be sought from the VAT Advisory Team where any doubt as to liability arises. Supplies of goods which are not minor and inseparable and supplies by practitioners who are not registered under the Health Professions Order 2001 are taxable at the standard rate.