VAT exemptions and healthcare services

Assess each healthcare service on its own facts

We establish the nature and purpose of each service, who provides it and how patients or clients receive it. This shows which activities may qualify for the healthcare VAT exemption and which remain taxable.

Evidence behind the VAT treatment

We assess the points that are relevant to your organisation.

• Nature and therapeutic purpose of the service
• Professional qualifications and registrations
• Contracts, invoices and service descriptions
• Taxable ancillary activities and product sales
• Direct cost allocation and partial VAT recovery

Build the conclusion into your records

We translate the position into service codes, invoice wording, accounting rules and VAT returns. You provide the underlying facts and records; together we keep the treatment aligned as your care offering changes.