VAT registration – medical clinic

[sidmansoor]

Hi,

I’m hoping someone can point me in the right direction regarding VAT registration of a private medical clinic. I was always under the impression that we were not able to register for VAT but I’ve heard recently that actually that isn’t the case? My understanding was for cosmetic procedures (fillers and botox, for instance) we could VAT register but for health-related treatments we couldn’t?

Any advice would be much appreciated!

Thanks,

Sid

[VAT-adviser]

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. 

[Author]

Posts