VATHLT2110 - Doctors: Table 1 Overview of income received by Doctors
(referred to in paragraph VATHLT2040)
The following table gives a brief summary of each of the payments received by GPs in the UK indicating their liability to VAT. You should refer to the particular sections dealing with each area for more in-depth information.
| PAYMENTS | LIABILITY | REFERENCE | COMMENTS |
|---|---|---|---|
| Payments from NHS for general medical services | Exempt | Paragraph VATHLT2150 | - |
| Payments for NHS dispensing | Zero-rated | Paragraphs VATHLT2140, and VATHLT6180 | Only made to GPs who are authorised or required to provide NHS pharmacy services |
| Payments for personally administered drugs | Exempt (part of the GP’s medical services) | Paragraphs VATHLT2140, VATHLT6065 and VATHLT6180 | - |
| Fees in relation to private treatment of patients | Exempt | Table 3 at VATHLT2130 | - |
| Fees for private dispensing | Standard-rated | Paragraph VATHLT6050 | - |