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HMRC internal manual

VAT Health

HM Revenue & Customs
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Nurses, midwives and health visitors: Liability of services

Services supplied by nurses, midwives and health visitors are exempt from VAT under item 1 (d) of Group 7 to Schedule 7, VAT Act 1994. As with all other registered health professionals, exemption applies only to the professional services for which they have been trained, i.e. nursing only. We do not accept for example, that a nurse can exempt supplies of acupuncture or osteopathy under Item 1(d).