HMRC confirms VAT treatment of medical supplies by staff under pharmacist supervision

Following up on the recent extension of the VAT health and welfare exemption, HMRC has published a new brief to explain the background to the changes.

Revenue and Customs Brief 5/23: change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists provides general guidance on the policy change which brings medical services carried out by non-registered staff under the direct supervision of pharmacists within the scope of exemption under Sch 9 Gp 7.

The necessary changes to the law were introduced with effect from 1 May 2023 by the Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order, SI 2023/388.