VAT notice 701/57: Health professionals is the relevant publication.
VAT notice 701/57: Health professionals is the relevant publication. The general rule is services provided by a medical professional such as a doctor or nurse are exempt from VAT where those services:
Consist of the care, diagnosis, treatment or assessment of a patient;
Are within the discipline in which the medical professional is registered to practice;
Require application of the knowledge, skills and judgement acquired in the course of the medical professionals professional training
On the face of it almost everything appears to be exempt. However there is a long list of standard rated services, a copy of which has been attached to this news briefing.
The current turnover limit for standard rated services is £83,000. If your practice exceeds this limit then you must register for VAT. Failure to register makes the practice liable to a penalty which will grow the longer the practice are in default. Interest is also charged where VAT due is paid over late.