HMRC have published Revenue and Customs Brief 5 (2023): ‘Change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists’, which explains the amended rules which apply from 1 May 2023.

Supplies of Medical services made by certain registered health professionals are exempt from VAT.

  • This exemption extends to non-registered staff providing medical services directly supervised by registered health professionals.

Services provided by Pharmacists are also exempt from VAT, but this extension did not, prior to 1 May 2023, include services carried out by non-registered staff directly supervised by pharmacists.

As announced at the 2023 Spring Budget:

  • The supply of medical services carried out by non-registered staff directly supervised by pharmacists will be exempt from VAT from 1 May 2023, for services supplied on or after that date.

This brings the VAT treatment of pharmacists in line with other registered health professionals providing medical services to the public.

Useful guides on this topic

Health and welfare: VAT
When does reduced rating, zero rating and VAT exemption apply to services relating to medical care, health and welfare? What are the rules?

Budget 2023: VAT
The Chancellor announced the following measures on VAT in his Spring 2023 Budget.

External link

Revenue and Customs Brief 5 (2023): change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists


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