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Posted Sun, 19 May 2024 09:08:20 GMT by Weightloss01
Hello Can you please help with clarification on VAT status? We are a small business specialising in the treatment of obesity via gastric balloon treatment. Our treatments are carried out by subcontracted GMC registered UK based surgeons in subcontracted certified UK hospitals and clinics. It is our understanding that as a healthcare provider our services are either VAT exempt or zero rated. Can you offer advice for clarifications please?
Posted Fri, 24 May 2024 09:20:17 GMT by HMRC Admin 19 Response
Hi,

Medical services can be exempt from VAT when provided by a medical practionner where the primary purpose of the services is the protection, maintenance or restoration of the health of the person concerned. You can see the guidance here:

Medical services provided by registered health professionals

Thank you.

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