Commentary

V4.146 Exemption for health and welfare—overview of the legislation

Part V4 Exemption, zero-rating and reduced rates

V4.146 Exemption for health and welfare—overview of the legislation

Health and welfare

V4.146 Exemption for health and welfare—overview of the legislation

The exemption extended to certain medical services is derived from Directive 2006/112/EC, arts 132(1)(b)–(e), (g) and (h)1. The exemptions are set out in the table below.

ArticleDescription
(Directive 2006/112/EC)
132(1)(b)Hospital and medical care and closely related activities undertaken by bodies governed by public law or, under social conditions comparable to those applicable to bodies governed by public law, by hospitals, centres for medical treatment or diagnosis and other duly recognised establishments of a similar nature.
132(1)(c)The provision of medical care in the exercise of the medical and paramedical professions as defined by the member state concerned.
132(1)(d)Supplies of human organs, blooda and milk.
132(1)(e)Services supplied by dental technicians in their professional capacity and dental prostheses supplied by dentists and dental technicians.
132(1)(g)The supply of services and of goods closely linked to welfare and social security work, including those supplied by old people's homes, by bodies governed by public law or by other bodies recognised by the member state concerned as being devoted to social wellbeing.
132(1)(h)The supply of services and of goods closely linked to the protection of children and young persons by bodies governed by public law or by other organisations recognised by the member state concerned as being devoted to social wellbeingb.

It should be noted that 'closely related activities' are exempt under art 132(1)(b) but not under art 132(1)(c). In Klinikum2, the Advocate-General considered that a body which fell within article 132(1)(c) was not entitled to exempt

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial