Commentary

RCB/17/20 VAT liability of private sonography services – First-tier Tribunal Decision

Part V16 Forms and other HMRC material

RCB/17/20 VAT liability of private sonography services – First-tier Tribunal Decision

RCB/17/20 VAT liability of private sonography services – First-tier Tribunal Decision

Revenue & Customs Brief, Issue 17. 30 October 2020

1 Purpose of this brief

This brief clarifies HMRC's policy concerning the VAT treatment of ultrasound scanning services for pregnant women (baby scanning) following the First-tier tribunal's (FTT) decision in Window to the Womb (Franchise) Ltd and others v HMRC (Decision No: TC07687).

This brief clarifies how other businesses providing similar supplies will be treated. It also invites anyone who considers that they have received an incorrect ruling prior to that decision to seek a corrected ruling and a refund of any tax incorrectly overpaid.

2 Who should read this

Organisations that make supplies of private sonography services and their advisers.

3 VAT liability background

Supplies of certain health services provided outside hospitals and other institutions are exempt from VAT under Item 1 of Group 7 of Schedule 9 to the Value Added Tax Act 1994. This exemption is subject to the following 2 conditions:

  1.  

    (a)     The services must be provided by an appropriately qualified health professional.

  2.  

    (b)     The services must be medical care which means that they must meet the primary purpose test

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