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This guidance covers all the VAT exemptions which are available for supplies of healthcare by health professionals and health institutions under Group 7, Schedule 9 to the VAT Act 1994. It also covers the zero rates which are available for the supply of dispensed drugs under item 1 of Group 12 of Schedule 8.

Note - this guidance reflects changes to liability arising from the European Court of Justice (ECJ) decision in the case of Dr Peter d’Ambrumenil and Dispute Resolution ÌìÃÀÓ°Ôº, which came into effect on 1 May 2007. For supplies made by registered health professionals before this date, please refer to the table at paragraph VATHLT2130 of this guidance.