Part IIValue Added Tax
Exemptions
13Medical services and goods
(1)
In Schedule 6 to the M1Value Added Tax Act 1983 (exemptions), Group 7 (health and welfare) shall be amended as follows.
(2)
“1
The supply of services by a person registered or enrolled in any of the following—
(a)
the register of medical practitioners or the register of medical practitioners with limited registration;
(b)
either of the registers of ophthalmic opticians or the register of dispensing opticians kept under the M2Opticians Act 1958 or either of the lists kept under section 4 of that Act of bodies corporate carrying on business as ophthalmic opticians or as dispensing opticians;
(c)
any register kept under the M3Professions Supplementary to Medicine Act 1960;
(d)
the register of qualified nurses, midwives and health visitors kept under section 10 of the M4Nurses, Midwives and Health Visitors Act 1979;
(e)
the register of dispensers of hearing aids or the register of persons employing such dispensers maintained under section 2 of the M5Hearing Aid Council Act 1968.
2
The supply of any services or dental prostheses by—
(a)
a person registered in the dentists' register;
(b)
a person enrolled in any roll of dental auxiliaries having effect under section 45 of the M6Dentists Act 1984; or
(c)
a dental technician.”
(3)
In note (2), for the words “Paragraphs (a) to (f) of item 1 includes supplies” there shall be substituted the words “Paragraphs (a) to (d) of item 1 and paragraphs (a) and (b) of item 2 include supplies of services”.
(4)
This section shall have effect in relation to supplies made on or after 1st September 1988.