The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
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.
This is an individual who is registered or enrolled on the appropriate statutory register, including:
dentists or dental care professionals
doctors who are registered with the General Medical Council
nurses, midwives or community health nurses who are registered with the Nursing and Midwifery Council
individuals registered with the Health Professions Council, including (this list is not exhaustive):
speech and language therapists
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.
care assistants who provide medical care as well as personal care to their patients (there is no requirement to be on any professional register)
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.
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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