Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 9 U.K. Exemptions

Part II U.K. The Groups

Modifications etc. (not altering text)

C1 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)

Group 7— Health and welfare U.K.

Item No. U.K.

1 The supply of services [F1 consisting in the provision of medical care] by a person registered or enrolled in any of the following—

(a) the register of medical practitioners F2 ...;

(b) either of the registers of ophthalmic opticians or the register of dispensing opticians kept under the M1 Opticians 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;

(c) [F3 the register kept under [F4 the Health Professions Order 2001]] ;

[F5 (ca) the register of osteopaths maintained in accordance with the provisions of the Osteopaths Act 1993 F6 ;]

[F7 (cb) the register of chiropractors maintained in accordance with the provisions of the Chiropractors Act 1994 M2 ;]

(d) [F8 the register of qualified [F9 nurses, midwives and nursing associates] maintained under article 5 of the Nursing and Midwifery Order 2001];

F10 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Words in Sch. 9 Pt. II Group 7 item 1 inserted (1.5.2007) by The Value Added Tax (Health and Welfare) Order 2007 (S.I. 2007/206), arts. 1, 3

F2 Words in Sch. 9 Pt. II Group 7 omitted (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by virtue of The Medical Act 1983 (Amendment) and Miscellaneous Amendments Order 2006 (S.I. 2006/1914), arts. 1(2), 75(2)(a)

F3 Words in Sch. 9 Pt. 2 Group 7 item 1(c) substituted (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Health Professions Order 2001 (S.I. 2002/254), art. 48, Sch. 4 para. 6 (with art. 3(19))

F4 Words in Sch. 9 Pt. II substituted (2.12.2019) by Children and Social Work Act 2017 (c. 16), s. 70(2), Sch. 5 para. 47(f); S.I. 2019/1436, reg. 2(s)

F5 Sch. 9 Group 7 item 1(ca) inserted (12.6.1998) by S.I. 1998/1294, arts. 1, 2

F6 1993 c.21; this Act was amended by Schedule 2 to the Chiropractors Act 1994 (c.17).

F7 Sch. 9 Pt. 2 Group 7 item 1 (cb) inserted (29.6.1999) by S.I. 1999/1575, art. 2

F8 Sch. 9 Pt. 2 Group 7 item 1: words "the register of qualified nurses and midwives maintained under article 5 of the Nursing and Midwifery Order 2001" substituted for Sch. 9 Pt. II Group 7 item 1(d) (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by virtue of The Nursing and Midwifery Order 2001 (S.I. 2002/253), art. 54, Sch. 5 para. 12 (with art. 3(18))

F9 Words in Sch. 9 Pt. II substituted (28.1.2019) by The Nursing and Midwifery (Amendment) Order 2018 (S.I. 2018/838), art. 1(3), Sch. 3 para. 2

F10 Sch. 9 Pt. II Group 7 item 1(e) repealed (1.4.2010) by Health and Social Care Act 2008 (c. 14), s. 170(3)(4), Sch. 15 Pt. 2; S.I. 2010/708, art. 4(2)(d)

Marginal Citations

M1 1989 c. 44.

M2 1994 c. 17.

2 U.K. [F11 The 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;

[F12 (b) a person registered in the dental care professionals register established under section 36B of the Dentists Act 1984;] F13 ...

F13 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11 Words in Sch. 9 Pt. II Group 7 item 2 substituted (1.5.2007) by The Value Added Tax (Health and Welfare) Order 2007 (S.I. 2007/206), arts. 1, 4(a)

F12 Sch. 9 Group 7 item 2(b) substituted (with effect in accordance with art. 1(4)-(7) of the amending S.I.) by The Dentists Act 1984 (Amendment) Order 2005 (S.I. 2005/2011), Sch. 6 para. 3 (with Sch. 7) (with transitional provisions in S.I. 2006/1671)

F13 Sch. 9 Pt. II Group 7 item 2(c) and word omitted (1.5.2007) by virtue of The Value Added Tax (Health and Welfare) Order 2007 (S.I. 2007/206), arts. 1, 4(b)

[F14 2A U.K. The supply of any services or dental prostheses by a dental technician.]

Textual Amendments

F14 Sch. 9 Pt. II Group 7 item 2A inserted (1.5.2007) by The Value Added Tax (Health and Welfare) Order 2007 (S.I. 2007/206), arts. 1, 5

3 U.K. The supply of any services [F15 consisting in the provision of medical care] by a person registered in [F16 the register maintained under article 19 of the Pharmacy Order 2010 or in the register of pharmaceutical chemists kept under] the M3 Pharmacy (Northern Ireland) Order 1976.

Textual Amendments

F15 Words in Sch. 9 Pt. II Group 7 item 3 inserted (1.5.2007) by The Value Added Tax (Health and Welfare) Order 2007 (S.I. 2007/206), arts. 1, 6

F16 Words in Sch. 9 Pt. II Group 7 item 3 substituted (27.9.2010) by The Pharmacy Order 2010 (S.I. 2010/231), art. 1(5), Sch. 4 para. 5(3); S.I. 2010/1621, art. 2(1), Sch.

Marginal Citations

M3 S.I.1976/1213 (N.I. 22)9.

4 U.K. The provision of care or medical or surgical treatment and, in connection with it, the supply of any goods, in any hospital [F17 or state-regulated institution].

Textual Amendments

F17 Words in Sch. 9 Pt. 2 Group 7 Item 4 substituted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 3

5 U.K. The provision of a deputy for a person registered in the register of medical practitioners F18 ....

Textual Amendments

F18 Words in Sch. 9 Pt. II Group 7 omitted (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by virtue of The Medical Act 1983 (Amendment) and Miscellaneous Amendments Order 2006 (S.I. 2006/1914), arts. 1(2), 75(2)(b)

6 U.K. Human blood.

7 U.K. Products for therapeutic purposes, derived from human blood.

8 U.K. Human (including foetal) organs or tissue for diagnostic or therapeutic purposes or medical research.

[F19 9 U.K. The supply by—

(a) a charity,

(b) a state-regulated private welfare institution [F20 or agency], or

(c) a public body,

of welfare services and of goods supplied in connection with those welfare services.]

Textual Amendments

F19 Sch. 9 Pt. 2 Group 7 Item 9 substituted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 4

F20 Words in Sch. 9 Pt. 2 Group 7 Item 9(b) inserted (31.1.2003) by Value Added Tax (Health and Welfare) Order 2003 (S.I. 2003/24), arts. 1, 2, 3

10 U.K. 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 U.K. The supply of transport services for sick or injured persons in vehicles specially designed for that purpose.

Notes: U.K.

(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.

F21 (2ZA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F22 (2A) 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 [F23 or directly supervised] by a person who is so registered.]

(3) Item 3 does not include the letting on hire of goods.

F24 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

[F25 (6) 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.

[F26 (8) 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 F27 ;

(e)

a Measure of the Northern Ireland Assembly established under section 1 of the Northern Ireland Assembly Act 1973 F28 ;

(f)

an Order in Council under section 1(3) of the Northern Ireland (Temporary Provisions) Act 1972 F29 ;

(g)

an Act of the Parliament of Northern Ireland.]

Textual Amendments

F21 Sch. 9 Pt. II Group 7 Note (2ZA) omitted (2.12.2019) by virtue of Children and Social Work Act 2017 (c. 16), s. 70(2), Sch. 5 para. 5; S.I. 2019/1436, reg. 2(s)

F22 Sch. 9 group 7 Note (2A) inserted (1.1.1997) by S.I. 1996/2949, arts. 1, 2

F23 Words in Sch. 9 Pt. 2 Group 7 Note 2A inserted (1.5.2023) by The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023 (S.I. 2023/388), arts. 1, 2

F24 Sch. 9 Pt. II Group 7 Note (4) omitted (3.12.2007) by virtue of The European Qualifications (Health and Social Care Professions) Regulations 2007 (S.I. 2007/3101), regs. 1(2), 65(b)

F25 Sch. 9 Pt. 2 Group 7 Note (6) substituted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 5

F26 Sch. 9 Pt. 2 Group 7 Note (8) inserted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 6

F27 1974 c. 28, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47).

F28 1973 c. 17, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47).

F29 1972 c. 22, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47).