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UK legislation—exemption for health and welfare

The exemption extended to certain medical services is conferred by VATA 1994, Sch 9, Group 7. For HMRC's practice in this connection, see Notice 701/31 'Health Institutions supplies' and Notice 701/57 'Health professionals and pharmaceutical products'.

Certain goods and services provided in respect of healthcare, etc, are zero-rated¹. It should also be borne in mind that much of the health care provided in the UK by the National Health Service is a non-business activity and therefore is outside the scope of VAT. VAT on certain costs may nevertheless be recovered under the provisions described in V5.161 and V6.266–V6.266B.

Archived EU legislation—exemption for health and welfare

The exemption extended to certain medical and welfare services in UK law was derived from what is now Archived Directive 2006/112/EC, arts 132(1)(b)–(e), (g) and (h) (ie the Directive as it stood at IP completion day). Following the UK's departure from the European Union