Published on Finance Division (https://www.finance.admin.cam.ac.uk)

Home > Policy & Procedures > Financial Procedures > Chapter 9 - VAT and Other Taxes > Sales/Income in the UK > Services provided by medically qualified staff

Services provided by medically qualified staff

Any medical services provided by a medical doctor are exempt. This also applies to medical services provided by registered nurses and dentists. However, if a medical doctor provides a non-medical service this would be liable to VAT. This includes medical reports (which are considered to be a form of consultancy) e.g. DNA test reports or reprographic reports.


Source URL:https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/services