United Kingdom Tax Tribunal Clarifies VAT Exemption Requirements for Supplies of Caregivers

The United Kingdom First-Tier Tax Tribunal Dec. 16, 2025, issued a judgment in Case No. TC09733, clarifying VAT exemption requirements for suppliers of caregivers to care homes. The taxpayer, a company that supplied caregivers to nursing and residential care homes, claimed that its services were VAT-exempt. The Tax Agency denied the exemption, contending that the caregivers weren’t registered medical professionals, and that the taxpayer didn’t otherwise meet the criteria for the VAT exemption. On appeal, the Tax Tribunal found that: 1) the caregivers weren’t registered or supervised as required for the VAT exemption; 2) no other exemptions applied because the ...