Have goods been supplied in connection with care or medical or surgical treatment? Typical supplies
Most goods supplied in connection with the provision of care or medical or surgical treatment will be exempt either because they are subsumed in the supply of care or because they qualify as goods supplied “in connection with” that care, such as drugs and any medical or surgical appliance. However, some goods are supplied separately, either because the link to “care” is too tenuous, or because they are not supplied to the person receiving the care at all. For example, the supply of meals to hospital patients is exempt, but not meals to staff or visitors.