United Kingdom Tax Tribunal Clarifies VAT Exemption for Medical Care Supplies

The United Kingdom First-Tier Tax Tribunal May 1 issued a judgment in Case No. TC09509, clarifying the VAT exemption for medical care supplies. The taxpayer, a medical supply company, provided intravenous vitamin drips and injectable vitamin booster shots. The Tax Agency determined that the supplies were subject to the standard VAT rate and the taxpayer appealed, arguing that they should be exempt from VAT as medical care provided by qualified medical professionals under the VAT Act. On appeal, the Tax Tribunal found that: 1) the evidence presented showed that the taxpayer’s supplies constituted medical care, as they involved diagnosing and ...