HMRC has published guidance setting out the full scope of VAT exemptions available when health professionals and healthcare institutions provide medical services and supplies. The guidance covers Group 7 exemptions under Schedule 9 of the VAT Act 1994, clarifying which healthcare-related activities qualify for relief from VAT. This applies to registered healthcare providers and medical practitioners operating across the UK who need to understand their VAT obligations when delivering healthcare services.
Source: HMRC (GOV.UK) – Read the original