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HMRC internal manual

VAT Health

Recent changes to this guidance

Below are details of the amendments that were published on 17 October 2011 (see the update index for all updates)

Page Details of update  
VATHLT1010 Updated to include recent changes in legislation  
VATHLT1030 Updates our position on VAT treatment of cosmetic services  
VATHLT1060 Roles of the new advisory and policy teams explained  
VATHLT2170 Background to scope of exemption for opticians’ services clarified  
VATHLT2180 Roles of opticians explained in greater depth  
VATHLT2190 Opticians: The supply of spectacles - details of acceptable apportionment clarified  
VATHLT2200 Contact lenses - details of acceptable apportionment clarified  
VATHLT2250 Scope of NHS vouchers for opticians’ services clarified  
VATHLT2300 Practitioner psychologists’ services now covered by the Health Professionals Order.  
VATHLT2310 List of professions covered by the Health Professional Order updated  
VATHLT2500 Liability of drugs supplied with dental care clarified  
VATHLT2520 Term “performer” clarified and references to BDA guidance updated  
VATHLT2630 Easyway tribunal decision updated  
VATHLT3030 National Regulators updated  
VATHLT4040 Section added on storage of stem cells  
VATHLT6020 Updated to take into account VAT (Drugs and Medicines) Order 2009  
VATHLT6030 Section deleted  
VATHLT6040 Expanded to explain prescription charges  
VATHLT6050 Explanation of private prescriptions expanded  
VATHLT6065 New section on goods supplied with medical care  
VATHLT6090 Clarification of the term ‘dispensing’  
VATHLT6120 Section amended to include pharmacies situated in hospitals  
VATHLT6150 Section deleted  
VATHLT6160 Section deleted  
VATHLT6170 Section deleted