BB/13C/98 VAT exemption for osteopaths' services

Part V16 Forms and other HMRC material

BB/13C/98 VAT exemption for osteopaths' services

BB/13C/98 VAT exemption for osteopaths' services

Business Brief, Issue 13. 9 June 1998

This Business Brief is about the VAT (Osteopaths) Order, SI 1998/1294 which will come into force on 12 June 1998. The purpose of the Order is to extend VAT exemption to cover professional services supplied by osteopaths who are on the new statutory register for osteopaths.


European legislation requires member states to exempt from VAT the supply of medical services by the medical and paramedical professions, but allows member states to define the professions as they see fit. These legal provisions are art 13A1(c) of Directive 77/388/EEC (the Sixth Directive).

The UK has implemented this requirement by exempting services performed, or directly supervised, by members of the medical and paramedical professions who are on the statutory medical registers (in VATA 1994 Sch 9 Group 7 items 1–3).

The Osteopaths Act 1993 provided for a statutory register for osteopaths, administered by a new statutory body called the General Osteopathic Council (GOC). This register was opened on 9 May 1998. VAT law is being amended to add exemption for the services of osteopaths to the current exemption for medical and paramedical professionals on all statutory registers.

Qualifications for exemption

To qualify for exemption, an osteopath must be

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