Commentary

701/31/14 Health institutions

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

701/31/14 Health institutions

Part V8 HMRC Notices | Commentary

701/31/14
Health institutions

August 2014

This notice cancels and replaces Notice 701/31 (November 2011).

1 Introduction

Main narrative treatment—V4.146.

1.1 What is this notice about?

This notice explains—

  1.  

    —     the VAT liability of goods and services supplied by hospitals, and other institutions that provide medical care or treatment;

  2.  

    —     the VAT liability of goods and services supplied by third parties on the premises of a hospital or other institution that provides medical care or treatment;

  3.  

    —     when drugs or medicines dispensed to in-patients, residents or other people attending the premises of a hospital or other institution may be relieved from VAT; and

  4.  

    —     when institutions that provide medical care or treatment should register for VAT.

1.2 What has changed?

This notice replaces the November 2011 edition of VAT Notice 701/31 “Health and care institutions”. This notice has been revised and provides guidance on state-regulated institutions other than hospitals, hospices and nursing homes providing health care which qualify for VAT exemption.

Advice about supplies made to and by welfare institutions can be found in Notice 701/2 “Welfare”.

1.3 Who should read this notice?

You should read this notice if you are—

  1.  

    —     a hospital or similar institution that is approved, licensed or registered under the appropriate social legislation, or is exempted by such legislation from obtaining approval or registration; or

  2.  

    —     a pathology laboratory or other state-regulated institution providing diagnostic services or services helping to enable another health professional or health institution to make a diagnosis;

  3.  

    —     other state-regulated institutions offering health care (for example: mobility or dialysis centres);

  4.  

    —     any other

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