VATHLT2360 - Nurses, midwives and health visitors: supplies of staff

For details of supplies of health professional staff including the nursing agencies’ concession, please see notice 701/57 section 6

Businesses may incorrectly apply the extra statutory concession for nursing agencies to the following supplies of staff which should, in fact, be subject to VAT at the standard rate:

• Dental nurses
• Operating Department Practitioners (ODPs). ODPs are health professionals who work with surgeons, anaesthetists and theatre nurses in providing care to patients undergoing operations.

The conditions are described in full in paragraph 6.5 of Public Notice 701/57. All of the relevant conditions must be met in order for the Concession (and VAT exemption) to apply. Where the conditions of the Concession are not met, supplies are subject to VAT at the standard rate.

Dental nurses and ODPs:

• Are not registered under article 5 of the Nursing and Midwifery Order 2001,
• Are not supervised by someone who is.

Do not qualify as unregistered nursing auxiliaries.