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HMRC internal manual

VAT Relief for Disabled People Manual

From
HM Revenue & Customs
Updated
, see all updates

Medical and surgical supplies: goods supplied to a disabled person by the NHS

Where the National Health Service (NHS) pays a third party for medical and surgical appliances used by an individual, the supply is to the NHS and not to that individual.

This applies regardless of whether the person resides in their own home or in a hospital or institution. The supply to the NHS must be standard-rated, but the onward free supply of health care by the NHS is outside the scope of the tax.