Welfare — supplies of staff

Produced by Tolley

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Welfare - supplies of staff
  • What staff are covered?
  • Health professionals
  • What is an employment business?
  • Eligible employment businesses
  • VAT treatment
  • Supplies of staff by state-regulated agencies
  • Supplies of contracted-out welfare services

Welfare - supplies of staff

This guidance note deals with the VAT treatment of supplies of staff in the welfare sector by employment businesses. For information on supplies of advice and information, see the Welfare - supplies of advice and information guidance note.

What staff are covered?

Health professionals

This is an individual who is registered or enrolled on the appropriate statutory register, including:

  1. dentists or dental care professionals

  2. doctors who are registered with the General Medical Council

  3. nurses, midwives or community health nurses who are registered with the Nursing and Midwifery Council

  4. individuals registered with the Health Professions Council, including (this list is not exhaustive):

    1. paramedics

    2. occupational therapists

    3. psychologists

    4. clinical scientists

    5. speech and language therapists

  1. nursing auxiliaries who provide medical care as well as personal care to their patients (there is no requirement to be on any professional register)

    Medical care would include activities such as, taking blood pressure, taking a patients' temperature, administering drugs under supervision, etc.

  2. care assistants who provide medical care as well as personal care to their patients (there is no requirement to be on any professional register)

  3. support workers who provide personal care and support services to patients. These services do not have to be connected with the welfare of the recipient.

See the Doctors and Dentists guidance notes for more information.

What is an employment business?

The Employment Agencies Act 1973 defines an employment business as:

a business (whether or not carried on with a view to profit and whether or not carried on in conjunction with any other

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