Reply To: VAT registration – medical clinic

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3 November 2020 at 23:13 #56056
VAT-adviser
Member

VAT exemption policy on services provided by registered medical practitioner only applies where:

  1. Services are within the profession in which a medical practitioner is registered to practice
  2. The primary purpose of services is the protection, maintenance or restoration of the health of the person concerned. Services not aimed at the prevention, diagnosis, treatment or cure of a disease or health disorder are subject to VAT.

Treatments that are intended for purely cosmetic reasons are subject to VAT, whether delivered by a registered medical practitioner or in a state-regulated environment, such as a hospital.