Commentary

RCB/12/10 VAT—provision of health professionals, nursing auxiliaries, care assistants and support workers by employment businesses – clarification of policy

Part V16 Forms and other HMRC material

RCB/12/10 VAT—provision of health professionals, nursing auxiliaries, care assistants and support workers by employment businesses – clarification of policy

RCB/12/10 VAT—provision of health professionals, nursing auxiliaries, care assistants and support workers by employment businesses – clarification of policy

Revenue & Customs Brief, Issue 12. 18 March 2010

Background

This brief aims to clarify our policy on the VAT treatment of supplies of health professionals, nursing auxiliaries, care assistants and support workers by employment businesses.

Definitions

The Employment Agencies Act 1973 defines an “employment business” as a “business (whether or not carried on with a view to profit and whether or not carried on in conjunction with any other business) of supplying persons in the employment of the person carrying on the business, to act for, and under the control of, other persons in any capacity”. “Employment” is construed widely to include engagement on a contract of employment or a contract for services.

“Health professional” is an individual enrolled or registered on the appropriate statutory register including any and all of the following:

  1.  

    —     Dentist or Dental Care Professional – an individual registered with the General Dental Council

  2.  

    —     Doctor – an individual registered with the General Medical Council

  3.  

    —     Nurse, midwife or community public health nurse – an individual registered with the Nursing & Midwifery Council

  4.  

    —     Individuals registered by the Health Professions Council – including:

  5.  
    1.  

      •     Arts Therapist

    2.  

      •     Biomedical Scientist

    3.  

      •     Chiropodist/Podiatrist

    4.  

      •     Clinical Scientist

    5.  

      •     Dietician

    6.  

      •     Occupational Therapist

    7.  

      •     Operating Department Practitioner

    8.  

      •     Orthoptist

    9.  

      •     Paramedic

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