VAT exemption policy on services provided by registered medical practitioner only applies where:
- Services are within the profession in which a medical practitioner is registered to practice
- 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.