Physiotherapy - VATable service?

iron_bored

Hi,

Does anyone know whether physiotherapy is standard/reduced/zero-rated or exempt for VAT purposes (UK)?

As expected I couldn't find a list online of all VATable products/services!!!

PS mods - I wasn't sure if this should go in "Small Biz" forum, so pelase move if necessary.

Many thanks

antrobus

Exempt. (As a general rule.)

See Health professionals and pharmaceutical products HMRC Reference:Notice 701/57 (November 2011)

Physiotherapist is there in para 2.1 as a 'health professional'

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&propertyType=document&id=HMCE_CL_000121

pjclar02

As ever with tax/VAT issues, the answer is "it depends".

Typically such services would be exempt - see below a link to the relevant HMRC manual....paragraph 4.12 is possibly relevant

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&propertyType=document&id=HMCE_CL_000121

iron_bored

Thanks both, a very useful link.

The rehabilitation aspect is very interesting... and I have heard "it depends" as the answer more often than not!

Thanks!

John_Pierpoint

antrobus wrote: »

Exempt. (As a general rule.)

See Health professionals and pharmaceutical products HMRC Reference:Notice 701/57 (November 2011)

Physiotherapist is there in para 2.1 as a 'health professional'

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&propertyType=document&id=HMCE_CL_000121

So food (farming) is subsidised by the system as zero rated, but health services are not because they are just exempt??