Health professionals and pharmaceutical products (VAT Notice 701/57).
HMRC has updated VAT Notice 701/57, which outlines the VAT liability for goods and services provided by registered health professionals, care providers and employment businesses supplying healthcare staff. It clarifies which medical services are exempt from VAT and the conditions under which pharmaceutical products may be zero-rated or exempt. This guidance is relevant to registered health professionals, non-registered care providers and agencies supplying healthcare staff.
Source: https://www.gov.uk/guidance/health-professionals-pharmaceutical-products-and-vat-notice-70157. Summarised automatically from the official source — general information, not advice.