SCHEDULES
SCHEDULE 9 Exemptions
C1Part II The Groups
Group 7— Health and welfare
1 Item No.
The supply of services F18consisting in the provision of medical care by a person registered or enrolled in any of the following—
a
the register of medical practitioners F16...;
b
either of the registers of ophthalmic opticians or the register of dispensing opticians kept under the M1Opticians Act 1989 or either of the lists kept under section 9 of that Act of bodies corporate carrying on business as ophthalmic opticians or as dispensing opticians;
F2ca
the register of osteopaths maintained in accordance with the provisions of the Osteopaths Act 1993 F3;
F4cb
the register of chiropractors maintained in accordance with the provisions of the Chiropractors Act 1994 M2;
d
F24e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
F19The supply of any services consisting in the provision of medical care, or the supply of dental prostheses, by—
a
a person registered in the dentists’ register;
F15b
a person registered in the dental care professionals register established under section 36B of the Dentists Act 1984;F20...
F20c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F212A
The supply of any services or dental prostheses by a dental technician.
3
4
The provision of care or medical or surgical treatment and, in connection with it, the supply of any goods, in any hospital F6or state-regulated institution.
5
The provision of a deputy for a person registered in the register of medical practitioners F17....
6
Human blood.
7
Products for therapeutic purposes, derived from human blood.
8
Human (including foetal) organs or tissue for diagnostic or therapeutic purposes or medical research.
F79
The supply by—
a
a charity,
b
a state-regulated private welfare institution F14or agency, or
c
a public body,
of welfare services and of goods supplied in connection with those welfare services.
10
The supply, otherwise than for profit, of goods and services incidental to the provision of spiritual welfare by a religious community to a resident member of that community in return for a subscription or other consideration paid as a condition of membership.
11
The supply of transport services for sick or injured persons in vehicles specially designed for that purpose.
Notes:
1
Item 1 does not include the letting on hire of goods except where the letting is in connection with a supply of other services comprised in the item.
2
Paragraphs (a) to (d) of item 1 and paragraphs (a) and (b) of item 2 include supplies of services made by a person who is not registered or enrolled in any of the registers or rolls specified in those paragraphs where the services are wholly performed or directly supervised by a person who is so registered or enrolled.
F272ZA
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F82A
Item 3 includes supplies of services made by a person who is not registered in either of the registers specified in that item where the services are wholly performed F29or directly supervised by a person who is so registered.
3
Item 3 does not include the letting on hire of goods.
F234
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
In item 9 “public body” means—
a
a Government department within the meaning of section 41(6);
b
a local authority;
c
a body which acts under any enactment or instrument for public purposes and not for its own profit and which performs functions similar to those of a Government department or local authority.
F96
In item 9 “welfare services” means services which are directly connected with—
a
the provision of care, treatment or instruction designed to promote the physical or mental welfare of elderly, sick, distressed or disabled persons,
b
the care or protection of children and young persons, or
c
the provision of spiritual welfare by a religious institution as part of a course of instruction or a retreat, not being a course or a retreat designed primarily to provide recreation or a holiday,
and, in the case of services supplied by a state-regulated private welfare institution, includes only those services in respect of which the institution is so regulated.
7
Item 9 does not include the supply of accommodation or catering except where it is ancillary to the provision of care, treatment or instruction.
F108
In this Group “state-regulated” means approved, licensed, registered or exempted from registration by any Minister or other authority pursuant to a provision of a public general Act, other than a provision that is capable of being brought into effect at different times in relation to different local authority areas.
Here “Act” means—
- a
an Act of Parliament;
- b
an Act of the Scottish Parliament;
- c
an Act of the Northern Ireland Assembly;
- d
an Order in Council under Schedule 1 to the Northern Ireland Act 1974 F11;
- e
a Measure of the Northern Ireland Assembly established under section 1 of the Northern Ireland Assembly Act 1973 F12;
- f
an Order in Council under section 1(3) of the Northern Ireland (Temporary Provisions) Act 1972 F13;
- g
an Act of the Parliament of Northern Ireland.
Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)