Doctors and dentists
V6.204 Liability of supplies and activities of doctors and dentists
As for all medical professionals, the key VAT consideration for doctors and dentists is the extent to which their services will qualify for VAT exemption.
VAT exemption is applicable to many supplies made by doctors and dentists acting in their professional capacity. Although they may make some taxable supplies, it is likely that most practitioners in sole practices or in very small group practices (dispensing practices excepted) will not make sufficient taxable supplies to exceed the VAT-registration threshold. They may, however, wish to register voluntarily to recover input tax relating to taxable supplies if the amount of recoverable input tax justifies the additional administrative burden resulting from being registered for VAT. Larger practices may however exceed the threshold, particularly where GPs carry out work that is not strictly concerned with the diagnosis or treatment of patients, and is therefore standard rated.
The UK exemption for medical services is contained in VATA 1994, Sch 9, Group 7 which sets out the legislative basis for the exemption of medical care provided by certain medical and registered practitioners. The exemption is addressed in V4.147. In practice many of the supplies made by doctors and dentists will qualify for exemption.
Exemption for services provided by individuals not on a statutory register
Although exemption is often limited to medical care provided by professionals on certain statutory registers, it is possible for care services provided by a person not enrolled on a
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