Policy paper

VAT: exemption to cover services supervised by pharmacists

This tax information and impact note explains the VAT exemption on healthcare to include medical services directly supervised by registered pharmacists.

• From: HM Revenue & Customs
• Published: 30 March 2023

Documents

VAT: Medical services directly supervised by pharmacists in the UK

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This instrument extends the scope of the VAT exemption for healthcare to include medical services carried out by staff directly supervised by registered pharmacists in the UK.

The effect of this instrument will bring the VAT treatment of registered pharmacists in line with other registered health professionals providing healthcare to the public.

It will enter into force on 1 May 2023.

Published 30 March 2023