Commentary

BB/3C/06 VAT—beauty procedures performed using class 3B or 4 lasers and/or Intense Pulse Light (IPL) machines—clarification of liability

Part V16 Forms and other HMRC material

BB/3C/06 VAT—beauty procedures performed using class 3B or 4 lasers and/or Intense Pulse Light (IPL) machines—clarification of liability

BB/3C/06 VAT—beauty procedures performed using class 3B or 4 lasers and/or Intense Pulse Light (IPL) machines—clarification of liability

Business Brief, Issue 3. 9 March 2006

HMRC have become aware that some businesses providing beauty procedures using class 3B or 4 lasers and/or IPL machines may be incorrectly treating their supplies as VAT-exempt health services rather than standard rated supplies of beauty treatment.

This Business Brief article is issued to assist those businesses to determine the correct liability of these services.

Background

Following the establishment of the Healthcare Commission under the Care Standards Act 2000, certain procedures using prescribed techniques or prescribed technologies became regulated

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