Commentary

RCB/43/09 VAT—psychologists' services

Part V16 Forms and other HMRC material

RCB/43/09 VAT—psychologists' services

RCB/43/09 VAT—psychologists' services

Revenue & Customs Brief, Issue 43. 22 July 2009

With effect from 1 July 2009 practitioner psychologists are regulated by the Health Professionals Council meaning that any supplies of medical care they make became exempt from VAT from that date. Practitioner psychologists come under seven domains: clinical, counselling, educational, forensic, health, occupational, and sport/exercise. Psychologists who work purely in academic research and experimental psychology and who do not offer services to the general public are excluded from regulation meaning that there will be no change in the VAT treatment of their services.

By 'medical care' we mean any service

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