Do private GPs need to charge VAT?

Are medical services delivered by private general practitioners exempt from VAT?

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According to the .GOV website, medical services are exempt from VAT when the following conditions are met:

• The services are within the profession in which you’re registered to practice.
• The primary purpose of the services is the protection, maintenance or restoration of the health of the person concerned.

This includes the diagnosis of illnesses, the provision of analyses of scans or samples and helping a health professional, hospital or similar institution to make a diagnosis.

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What medical services are not VAT exempt?

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According to .GOV, selected services are not exempt and are taxable at the standard rate:

• health services not performed by an appropriately qualified and registered health professional, except when either directly supervised by such a person or provided within a hospital or within other state-regulated institutions providing healthcare
• services not aimed at the prevention, diagnosis, treatment or cure of a disease or health disorder, such as paternity testing and the writing of articles for journals
• general administrative services such as countersigning passport applications and providing character references

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Should private GPs charge VAT?

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For standard general practice care, you should not need to charge VAT, however we’d recommend speaking with your accountant for confirmation.

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